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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, ©2010.
Edition/Format:   eBook : Document : International government publication : EnglishView all editions and formats
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  Read more...
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Genre/Form: Electronic books
Material Type: Document, Government publication, International government publication, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Organisation for Economic Co-operation and Development.
ISBN: 9789264090330 9264090339 9789264090187 9264090185
OCLC Number: 662233899
Notes: Title from title page of source document.
"22 July 2010."
Also available in French under the title: Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales.
Description: 1 online resource (371 pages)
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].
Other Titles: Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales.

Abstract:

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.

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