OECD BEPS Actions 8-10 - Transfer Pricing and Value Creation

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: 2022-01-20

Primary source: https://www.oecd.org/en/publications/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2022_0e655865-en.html

SHA-256 integrity: eccb033c603facade2be6dc1506a7c0027c8cb5fbc3bc03874ad24c720189e05

Primary Citations — 6 traced to source

• Chapter I, Section D.1 — Chapter I, Section D.1
• Chapter VI — Chapter VI

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