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OECD transfer pricing guidelines for multinational enterprises and tax administrations.

Author: Organisation for Economic Co-operation and Development.
Publisher: Paris : OECD, 2009.
Edition/Format:   Print book : Document : International government publication   Computer File : English : 2009 edView all editions and formats
Database:WorldCat
Summary:
This publication provides guidance on the application of the "arm's length principle" for valuation for tax purposes of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in  Read more...
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Details

Genre/Form: Richtlinie
Material Type: Document, Government publication, International government publication, Internet resource
Document Type: Book, Computer File, Internet Resource
All Authors / Contributors: Organisation for Economic Co-operation and Development.
ISBN: 9789264075276 9264075275 9789264075344 9264075348
OCLC Number: 441208839
Notes: OECD code: 23 2009 11 1 P.
Corrigenda to OECD publications may be found online at: www.oecd.org/publishing/corrigenda.
Also available in French under the title: Principes de l'OECD applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales.
Description: 243 pages ; 23 cm
Contents: The arm's length principle --
Traditional transaction methods --
Other methods --
Administrative approaches to avoiding and resolving transfer pricing disputes --
Documentation --
Special considerations for intangible property --
Special considerations for intra-group services --
Cost contribution arrangements.

Abstract:

This publication provides guidance on the application of the "arm's length principle" for valuation for tax purposes of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation that may result from a dispute between two countries on the determination of the arm's length remuneration for their cross-border transactions with associated enterprises.--Publisher's description.

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