On 29 April 2015, the OECD issued a Discussion Draft on the transfer pricing aspects of cost contribution arrangements (‘CCAs’) under Action 8 of the BEPS action plan. The Draft proposes fundamental modifications to Chapter VIII of the OECD Transfer Pricing Guidelines: With respect to measuring the value of contributions to CCAs and the tax
Value means different things to different people
That’s why you can decide to receive updates only for the issues that matter most to you.
Most popular news
- Royal decree regarding significant changes on 30% EBITDA rule approved
- Brexit update: Brexit – The end of uncertainty?
- Tax forms 281.10 (employees) and 281.20 (company directors) – Income of 2019
- Articles 442bis BITC and 93undeciesB VAT-code abolished and replaced
- Mandatory disclosure rules for intermediaries (DAC 6) – Belgian law adopted by the Chamber of Representatives