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3 — MNE’s intangibles (as defined in Chapter VI of these Guidelines) Regeling aanvullende documentatieverplichtingen verrekenprijzen

MNE’s intangibles (as defined in Chapter VI of these Guidelines)

a. A general description of the MNE’s overall strategy for the development, ownership and exploitation of intangibles, including location of principal R&D facilities and location of R&D management.

b. A list of intangibles or groups of intangibles of the MNE group that are important for transfer pricing purposes and which entities legally own them.

c. A list of important agreements among identified associated enterprises related to intangibles, including cost contribution arrangements, principal research service agreements and licence agreements.

d. A general description of the group’s transfer pricing policies related to R&D and intangibles.

e. A general description of any important transfers of interests in intangibles among associated enterprises during the fiscal year concerned, including the entities, countries, and compensation involved.

Regeling
Regeling aanvullende documentatieverplichtingen verrekenprijzen
Soort
Ministeriële regeling
Geldend vanaf
01-01-2018
BWB-id
BWBR0037475
Versie
2018-01-01_0

In de hele regeling · Officiële tekst op wetten.overheid.nl