By Johann H. Müller
This e-book displays my love for systematic considering and lowering muddle. it's geared toward giving speedy, exact, info via diagrams and summaries.
In this e-book, the 2017 OECD move Pricing directions are summarized 3 times: first as a one-page evaluation, then as an extended government precis and eventually as a longer precis of many of the paragraphs of the 2017 OECD move Pricing guidance. The prolonged precis references the particular paragraphs within the 2017 OECD move Pricing guidance. because the 2017 OECD move Pricing guidance is a stay rfile, that's always up to date, i'm going to alternative latest the 2017 OECD move Pricing guidance chapters and paragraphs with draft and ultimate fabric released after 2017. those texts are truly marked and should first main issue the revenue allocation to PEs, the revenue break up technique and monetary transactions, whilst these files are finalised through the OECD.
All references in the e-book are hyperlinked for quick and simple analyzing among texts.
This e-book doesn't fake to be a alternative of the 2017 OECD move Pricing guidance; it truly is an advent, giving an summary of the big variety of themes lined, with paragraph references to the underling guide paragraphs, in order that we all know the place to discover them. the unique paintings can be purchased from the OECD at http://www.oecd.org/tax/transfer-pricing/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-20769717.htm
For additional info approximately me, please see my web site (www.johannmuller.net), my YouTube channel, Taxpics (https://www.youtube.com/user/taxpics) and my LinkedIn profile (https://www.linkedin.com/in/johannhmuller).
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A practical summary of the July 2017 OECD Transfer Pricing Guidelines by Johann H. Müller