دانلود کتاب OECD/G20 Base Erosion and Profit Shifting Project.

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Foreword
Table of contents
Abbreviations and acronyms
Executive summary
Bibliography
Amendments to Chapters I --
II of the Transfer Pricing Guidelines
Location savings and other local market features
Assembled workforce
MNE group synergies
Example 1
Example 2
Example 3
Example 4
Example 5
Notes
Amendments to Chapter VI of the Transfer Pricing Guidelines
Special considerations for intangibles
Identifying intangibles
Ownership of intangibles and transactions involving the development, enhancement, maintenance, protection and exploitation of intangibles. Transactions involving the use or transfer of intangiblesSupplemental guidance for determining arm\'s length conditions in cases involving intangibles
Notes
Annex to Chapter VI. Examples to illustrate the guidance on special considerations for intangibles
Example 1
Example 2
Example 3
Example 4
Example 5
Example 6
Example 7
Example 8
Example 9
Example 10
Example 11
Example 12
Example 13
Example 14
Example 15
Example 16
Example 17
Example 18
Example 19
Example 20
Example 21
Example 22
Example 23
Example 24
Example 25
Example 26
Example 27
Example 28
Example 29. Example 30Example 31
Example 32
Example 33
Notes.