What OECD BEPS Actions 8-10 - Transfer Pricing and Value Creation requires
OECD BEPS Actions 8-10 Final Reports (2015), incorporated into the OECD Transfer Pricing Guidelines (2022 edition), mandate that profits follow value creation by aligning transfer pricing outcomes with the actual functions performed, assets owned, and risks assumed (FAR analysis) - eliminating paper-based profit shifting through contractual allocation of risk and capital without economic substance.
Pillar: Tax & Transfer Pricing · Authority: Organisation for Economic Co-operation and Development (OECD) · Version: 2.0.0 · Last updated:
SHA-256 integrity: 22c5c0c461ae8ec84910f1f75e463410f23271a3b63603fd38c245a0fd721961
Primary Citations — 6 traced to source
- {"source":"OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 - Chapter I (The Arm's Length Principle)","url":"https://www.oecd.org/en/publications/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2022_0e655865-en.html","section":"Chapter I, Section D.1"}
- {"source":"OECD TP Guidelines 2022 - Chapter VI (Special Considerations for Intangibles - DEMPE)","url":"https://www.oecd.org/en/publications/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2022_0e655865-en.html","section":"Chapter VI"}
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