New Zealand 2011

This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experi...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autor Corporativo: Organisation for Economic Co-operation and Development (-)
Otros Autores: Nusche, Deborah (-)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD 2012.
Colección:OECD reviews of evaluation and assessment in education.
Materias:
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704882706719
Tabla de Contenidos:
  • Annex E: Cloud computing
  • Annex B: South Africa
  • Annex C: France
  • Annex D: Transfer pricing risk identification and assessment
  • Resources, skills and use of specialists
  • Transfer pricing and developing countries
  • Annex A: Denmark
  • Foreword
  • Abbreviations
  • Reaching a decision point
  • Executive Summary
  • Getting off to a good start
  • Governance arrangements
  • Maintaining progress, tackling delay
  • Preface
  • Introduction
  • Selecting the right cases.