Knygos.lt nariams
Knygos.lt nariams
- Išsiųsime per 12–18 d.d.
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Aprašymas
As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm's length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries. Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines.
- Autorius: OECD
- Leidėjas: OECD
- ISBN-10: 9264933190
- ISBN-13: 9789264933194
- Formatas: 21 x 27.9 x 0.3 cm, minkšti viršeliai
- Kalba: Anglų
As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm's length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries. Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines.
Atsiliepimai