3. Addressing Challenging Transfer Pricing Items which Arose from BEPS - Enrique Rayon
Introduction Typical Allocation of Economic Returns Routine Distribution Routine Manufacturing Intangibles Transfer Pricing | 2017
Transfer Pricing Documentation • OECD BEPS Action 13, 2015 Final Report “Transfer Pricing Documentation and Country-by-Country Reporting” • i.e., Transfer Pricing Documentation under the TPGs’ new Chapter V • Three tiers – Master file – Local file – Country-by-Country Report • Many countries’ TP documentation regulations have implemented MF and LF requirements (e.g., CN, MX, NL, etc.) while others have not changed or do not require a MF and LF (e.g., U.S., U.K., RO, CA, etc.) Transfer Pricing | 2017
- Page 1 and 2: Thinking about your business is a b
- Page 3: Introduction • “The BEPS projec
- Page 7 and 8: Value Chain Analysis Conventional S
- Page 9 and 10: Profit Split • Transactional prof
- Page 11 and 12: Profit Split π Typical Allocation
- Page 13: Thank you for your attention. Trans
Introduction<br />
Typical Allocation of<br />
Economic Returns<br />
Routine<br />
Distribution<br />
Routine<br />
Manufacturing<br />
Intangibles<br />
<strong>Transfer</strong> <strong>Pricing</strong> | 2017
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