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BEPS Action 8-10:Transfer Pricing

  • Writer: Ankit Jain
    Ankit Jain
  • Nov 26, 2021
  • 1 min read

BEPS Actions 8-10 address transfer pricing guidance to ensure that transfer pricing outcomes are better aligned with value creation of the MNE group. In this regard, Actions 8-10 clarify and strengthen the existing standards, including the guidance on the application of the arm’s length principle and an approach for appropriate pricing of hard-to-value-intangibles within the arm’s length principle.





 
 
 

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