OECD transfer pricing guidelines for multinational enterprises and tax administrations
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the application of the ""arm's length principle"" for valuation for tax purposes of cross-border transactions between associated enterprises. In a global economy where...
| Autor Corporativo: | |
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD
2009.
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| Edición: | 2009 ed |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705700306719 |
| Sumario: | OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the application of the ""arm's length principle"" for valuation for tax purposes of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the ri |
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| Notas: | Description based upon print version of record. |
| Descripción Física: | 1 online resource (247 p.) |
| ISBN: | 9781282304659 9786612304651 9789264075344 |
