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Transfer pricing and multinational enterprises : report of the OECD Committee on Fiscal Affairs, 1979.

Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs.
Publisher: Paris : Organisation for Economic Co-operation and Development, 1979.
Edition/Format:   eBook : Document : International government publication : EnglishView all editions and formats
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Additional Physical Format: Print version:
Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs.
Transfer pricing and multinational enterprises.
Paris : Organisation for Economic Co-operation and Development, 1979
(OCoLC)5293655
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. Committee on Fiscal Affairs.
ISBN: 9789264167773 9264167773 9264119477 9789264119475
OCLC Number: 297750590
Description: 1 online resource (100 pages)
Contents: Preface --
Chapter 1. Summary of Problems -The Arm's Length Principle -General considerations -Relevant texts already published by the OECD --
Chapter 2. Goods -Introduction -The general principle of arm's length and its application in special situations -Methods of ascertaining an arm's length price --
Chapter 3. Technology and Trademarks -Scope of the chapter -Transfers of technology -Transfer pricing aspects of use of trademarks --
Chapter 4. Certain Intra-Group Services -Introduction -Services in a group of associated enterprises -Treatment for tax purposes of intra-group services -Summary of conclusions --
Chapter 5. Loans -Preliminary remarks -Scope of the chapter -Definition of loans -The general principle of arm's length pricing and its application in special situations -The rate of interest -Final remarks --
Annex. Recommendation of the OECD Council.

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