Transfer pricing guidelines for multinational enterprises and tax administrations
| Autores Corporativos: | , |
|---|---|
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris, France :
OECD Publications Services
[2001]
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705362806719 |
Tabla de Contenidos:
- ""CONTENTS""; ""Preface""; ""Glossary G""; ""Chapter 1. The Arm's Length Principle ""; ""A. Introduction""; ""B. Statement of the arm's length principle""; ""C. Guidance for applying the arm's length principle I""; ""Chapter II. Traditional Transaction Methods ""; ""A. Introduction""; ""B. Relationship to Article 9""; ""C. Types of traditional transaction methods""; ""D. Relationship to other methods""; ""Chapter III. Other Methods ""; ""A. Introduction ""; ""B. Transactional profit methods""; ""C. A non-arm's-length approach:global formulary apportionment""
- ""Chapter IV. Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes """"A. Introduction""; ""B. Transfer pricing compliance practices""; ""C. Corresponding adjustments and the mutual agreement procedure: Articles 9 and 25 of the OECD Model Tax Convention""; ""D. Simultaneous tax examinations""; ""E. Safe harbours""; ""F. Advance pricing arrangements""; ""G. Arbitration""; ""Chapter V. Documentation""; ""A. Introduction""; ""B. Guidance on documentation rules and procedures""; ""C. Useful information for determining transfer pricing ""
- ""D. General recommendations on documentation""""Chapter VI. Special Considerations for Intangible Property ""; ""A. Introduction""; ""B. Commercial intangibles""; ""C. Applying the arm's length principle""; ""D. Marketing activities undertaken by enterprises not owning trademarks or tradenames""; ""Chapter VII. Special Considerations for Intra-Group Services ""; ""A. Introduction""; ""B. Main issues""; ""C. Some examples of intra-group services""; ""Chapter VIII. Cost Contribution Arrangements ""; ""A. Introduction ""; ""B. Concept of a CCA""; ""C. Applying the arm's length principle""
- ""D. Tax consequences if a CCA is not arm�s length""""E. CCA entry, withdrawal, or termination""; ""F. Recommendations for structuring and documenting CCAs""; ""APPENDIX: Recommendation of the OECD Council""; ""Guidelines for Monitoring Procedures on the OECD Transfer Pricing Guidelines and the Involvement of the Business Community""; ""Examples to Illustrate the Transfer Pricing Guidelines""; ""Application of the Residual Profit Split Method""; ""Intangible Property and Uncertain Valuation ""
- ""Guidelines for Conducting Advance Pricing Arrangements Under The Mutual Agreement Procedure (""MAP APAs"")""
