Die OECD hat am 5. Oktober 2015 als Ergebnis des Aktionspunktes 13 eine Neufassung des Kapitel V der OECD Verrechnungspreisrichtlinien veröffentlicht. Diese finale Fassung weist gegenüber den bisherigen Entwürfen vom 30. Jänner 2014 und 16. September 2014 keine wesentlichen Änderungen mehr auf. Im Folgenden berichten wir über die wichtigsten Neuerungen und künftigen Anforderungen im Zusammenhang […]
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