The Resource OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010, (electronic resource)

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010, (electronic resource)

Label
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010
Title
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010
Title variation
OECD transfer pricing guidelines for multinational enterprises and tax administrations
Creator
Subject
Genre
Language
  • eng
  • eng
Summary
The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the "arm's length principle", which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, transfer pricing is high on the agenda of tax administrators and taxpayers alike. Governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdictions
Is Subseries of
Cataloging source
AU-PeEL
http://bibfra.me/vocab/relation/corporateauthor
wW9VCRRTdvU
http://library.link/vocab/creatorName
Publishing, OECD
Dewey number
658.816
Language note
English
LC call number
HD62.45
Nature of contents
dictionaries
http://bibfra.me/vocab/lite/organizationName
Organisation for Economic Co-operation and Development Staff
http://library.link/vocab/subjectName
  • International business enterprises -- Taxation -- Law and legislation -- OECD countries
  • Transfer pricing -- OECD countries
  • Transfer pricing -- Taxation -- Law and legislation -- OECD countries
Label
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010, (electronic resource)
Instantiates
Publication
Note
Description based upon print version of record
Abbreviated title
OECD TRANSFER PRICING GUIDELINES FOR MULTINATIONAL ENTERPRISES AND TAX ADMINISTRATIONS
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
Foreword; Table of Contents; Preface; Glossary; The Arm's Length Principle; Transfer Pricing Methods; Comparability Analysis; Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes; Documentation; Special Considerations for Intangible Property; Special Considerations for Intra-Group Services; Cost Contribution Arrangements; Transfer Pricing Aspects of Business Restructurings; List of Annexes; Appendix. Recommendation of the Council on the Determination of Transfer Pricing between Associated Enterprises [C(95)126/Final]
Dimensions
unknown
Extent
1 online resource (375 p.)
Form of item
electronic
Isbn
9786612797576
Media category
computer
Media type code
c
Specific material designation
remote
System control number
  • (CKB)2670000000048020
  • (EBL)589381
  • (OCoLC)662233899
  • (SSID)ssj0000475407
  • (PQKBManifestationID)12172383
  • (PQKBTitleCode)TC0000475407
  • (PQKBWorkID)10463158
  • (PQKB)10101057
  • (EXLCZ)992670000000048020
Label
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010, (electronic resource)
Publication
Note
Description based upon print version of record
Abbreviated title
OECD TRANSFER PRICING GUIDELINES FOR MULTINATIONAL ENTERPRISES AND TAX ADMINISTRATIONS
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
Foreword; Table of Contents; Preface; Glossary; The Arm's Length Principle; Transfer Pricing Methods; Comparability Analysis; Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes; Documentation; Special Considerations for Intangible Property; Special Considerations for Intra-Group Services; Cost Contribution Arrangements; Transfer Pricing Aspects of Business Restructurings; List of Annexes; Appendix. Recommendation of the Council on the Determination of Transfer Pricing between Associated Enterprises [C(95)126/Final]
Dimensions
unknown
Extent
1 online resource (375 p.)
Form of item
electronic
Isbn
9786612797576
Media category
computer
Media type code
c
Specific material designation
remote
System control number
  • (CKB)2670000000048020
  • (EBL)589381
  • (OCoLC)662233899
  • (SSID)ssj0000475407
  • (PQKBManifestationID)12172383
  • (PQKBTitleCode)TC0000475407
  • (PQKBWorkID)10463158
  • (PQKB)10101057
  • (EXLCZ)992670000000048020

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