VPR 2021

5.2. Dokumente der OECD und EU Die in den VPR 2021 zitierten Dokumente der OECD und der EU können in der Regel im Internet abgerufen werden. In der Folge finden sich die wichtigsten Links: EU-JTPF (2010), Guidelines on low value adding intra-group services, https://ec.europa.eu/taxation_customs/system/files/2016-09/c_2011_16_en.pdf EU-JTPF (2019), The application of the profit split method within the EU, https://ec.europa.eu/taxation_customs/system/files/2019-03/report_on_the_application_of_the_profit_split_method_within_the_eu_en.pdf Europarat, Unterschriften und Ratifikationsstand des Vertrags 127, Übereinkommen über die gegenseitige Amtshilfe in Steuersachen, https://www.coe.int/de/web/conventions/full-list/-/conventions/treaty/127/signatures?module=treaty-detail&treatynum=127 OECD (2008), Report on the Attribution of Profits to Permanent Establishments, https://www.oecd.orgdoi.org/tax10.1787/transferc628bb9f-pricing/41031455.pdfen OECD (2010), 2010 Report on the Attribution of Profits to Permanent Establishments, https://www.oecd.org/ctpen/transferpublications/2010/07/2010-pricing/45689524report-on-the-attribution-of-profits-to-permanent-establishments_d659f672.pdfhtml OECD (2017), BEPS-Aktionspunkt 13 zur länderbezogenen Berichterstattung, Leitlinien zur sachgemäßen Verwendung von in länderbezogenen Berichten enthaltenen Informationen, http://www.oecd.org/tax/beps/beps-action-13-on-country-by-country-reporting-appropriate-use-of-information-in-CbC-reports-DEU.pdf OECD (2018), Additional Guidance on the Attribution of Profits to Permanent Establishments, BEPS Action 7, https://www.oecd.orgdoi.org/tax10.1787/transferb4251c9d-pricing/additional-guidance-attribution-of-profits-to-permanent-establishments-BEPS-action-7.pdfen OECD (2018), Überarbeitete Leitlinien zur Anwendung der geschäftsvorfallbezogenen Gewinnaufteilungsmethode - BEPS Aktionspunkt 10, OECD/G20 Base Erosion and Profit Shifting Project, https://www.oecd.org/tax/beps/revised-guidance-on-the-application-of-the-transactional-profit-split-method-beps-action-10-DEU.pdf OECD (2018), Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles - BEPS Actions 8-10, OECD/G20 Base Erosion and Profit Shifting Project, https://www.oecd.orgdoi.org/tax10.1787/transfer5e402215-pricing/guidance-for-tax-administrations-on-the-application-of-the-approach-to-hard-to-value-intangibles-BEPS-action-8.pdfen OECD (2020), Transfer Pricing Guidance on Financial Transactions: Inclusive Framework on BEPS Actions 4, 8-10, https://doi.org/10.1787/794bcddd-en OECD (2020), Guidance on the transfer pricing implications of the COVID-19 pandemic, OECD Policy Responses to Coronavirus (COVID-19), https://doi.org/10.1787/731a59b0-en OECD (20192024), Guidance on the Implementation of Country-by-Country Reporting - BEPS Action 13, OECD, Paris; https://www.oecd.org/tax/beps/guidance-on-country-by-country-reporting-beps-action-13.htm OECD (2020), Transfer Pricing Guidance on Financial Transactions: Inclusive Framework on BEPS Actions 4, 8-10, https://www.oecd.org/tax/beps/transfer-pricing-guidance-on-financial-transactions-inclusive-framework-on-beps-actions-4-8-10.pdf OECD, Country-Specific Information on Country-by-Country Reporting Implementation, http://www.oecd.org/tax/automatic-exchange/country-specific-information-on-country-by-country-reporting-implementation.htm OECD/G20 Verrechnungspreisdokumentation und länderbezogene Berichterstattung, Aktionspunkt 13 - Abschlussbericht 2015, http://www.oecd.org/tax/beps/verrechnungspreisdokumentation-und-landerbezogene-berichterstattung-aktionspunkt-13-abschlussbericht-2015-9789264261013-de.htm