Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations SET Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations - Binder+1999 Update PDF Download
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Author: OECD
Publisher: OECD Publishing
ISBN: 9264187758
Category :
Languages : en
Pages : 263
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Book Description
Author: OECD
Publisher: OECD Publishing
ISBN: 9264187758
Category :
Languages : en
Pages : 263
Get Book Here
Book Description
Author: OECD
Publisher: OECD Publishing
ISBN: 9789264171381
Category :
Languages : en
Pages :
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Book Description
Author: International Bureau of Fiscal Documentation
Publisher:
ISBN:
Category : Finance
Languages : en
Pages : 652
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Author: OECD
Publisher: OECD Publishing
ISBN: 9264279962
Category :
Languages : en
Pages : 192
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Book Description
Author: Organisation for Economic Co-operation and Development
Publisher: Organisation for Economic Co-operation and Development
ISBN:
Category : Business & Economics
Languages : en
Pages : 74
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Book Description
Includes 1999 update. 1998 update in back.
Author:
Publisher:
ISBN:
Category : English imprints
Languages : en
Pages : 1294
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Author: OECD
Publisher: OECD Publishing
ISBN: 9264167773
Category :
Languages : en
Pages : 107
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Book Description
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 and that the tax base reported by MNEs in their respective countries reflect 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 an arm’s length remuneration for their cross-border transactions with associated enterprises. Following this original 1979 publication, the OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995. A limited update was made in this 2009 edition, primarily to reflect the adoption, in the 2008 update of the Model Tax Convention, of a new paragraph 5 of Article 25 dealing with arbitration, and of changes to the Commentary on Article 25 on mutual agreement procedures to resolve cross-border tax disputes. A subsequent edition was released in 2010, in which, Chapters I-III were substantially revised, with new guidance on: the selection of the most appropriate transfer pricing method to the circumstances of the case; the practical application of transactional profit methods (transactional net margin method and profit split method); and on the performance of comparability analyses. Furthermore, a new Chapter IX, on the transfer pricing aspects of business restructurings, was added. Consistency changes were made to the rest of the Guidelines. Digitised document - Electronic release on 24/11/2011.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264192212
Category :
Languages : en
Pages : 262
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Book Description
The 2001 edition of Transfer Pricing Guidelines was substantially revised in July 2010. See the current edition. This compact version of Transfer Pricing Guidelines provides the complete and current text of the OECD pricing guidelines accepted by ...
Author: OECD
Publisher: OECD Publishing
ISBN: 9264090185
Category :
Languages : en
Pages : 375
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Book Description
The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which is the international consensus on transfer pricing, the valuation, for tax purposes, of cross-border transactions between associated enterprises.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264075348
Category :
Languages : en
Pages : 247
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Book Description
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the valuation for tax purposes of cross-border transactions between associated enterprises.
