OECD transfer pricing guidelines for multinational enterprises and tax administrations : 22 July 2010.

Format:

Book

Author/Creator:

Organisation for Economic Co-operation and Development Staff, Corporate Author.

Contributor:

Organisation for Economic Co-operation and Development.

Language:

English

Subjects (All):

Transfer pricing--OECD countries.

Transfer pricing.

International business enterprises--Taxation--Law and legislation--OECD countries.

International business enterprises.

Transfer pricing--Taxation--Law and legislation--OECD countries.

Physical Description:

1 online resource (375 p.)

Other Title:

Principes de l'OCDE applicables en matiere de prix de transfert a l'intention des entreprises multinationales et des administrations fiscales.

Place of Publication:

[Paris, France] : OECD, c2010.

Language Note:

English

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

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]

Notes:

Also issued in French under title: Principes de l'OCDE applicables en matiere de prix de transfert a l'intention des entreprises multinationales et des administrations fiscales.

ISBN:

1-282-79757-3

9786612797576

92-64-09018-5

OCLC:

662233899