BEPS Actions 8-10. Aligning of Transfer Pricing outcomes to value creation
BEPS Actions 8-10. Aligning of Transfer Pricing outcomes to value creation Probably, the most important issue addressed by the OECD on its action plan vs. base erosion and profit shifting is transfer pricing. The new rules main objective is to guarantee that “that profits are taxed where economic activities generating the profits are performed and where value is created”. In