The OECD master file past and future Roderick Veldhuizen and LazarosTeneketzis Electrónico
By: Veldhuizen, Roderick
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Contributor(s): Teneketzis, Lazaros.
Material type: 
ArticlePublisher: 2016Subject(s): PRECIOS DE TRANSFERENCIA | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
International Transfer Pricing Journal v. 23, n. 6, November - December 2016Summary: This article provides an overview of the master file requirements that are introduced as part of the revised Chapter V of the OECD Transfer Pricing Guidelines. First, the new master file requirements are compared with the existing master file concept, followed by a discussion of potential issues related to the implementation of and/or conversion towards the new global master file.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | ITPJ/2016/6-3 (Browse shelf) | Available | ITPJ/2016/6-3 |
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Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
This article provides an overview of the master file requirements that are introduced as part of the revised Chapter V of the OECD Transfer Pricing Guidelines. First, the new master file requirements are compared with the existing master file concept, followed by a discussion of potential issues related to the implementation of and/or conversion towards the new global master file.
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