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...
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| Format: | eBook |
| Language: | Inglés |
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Paris :
OECD
2009.
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| Edition: | 2009 ed |
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| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705700306719 |
Table of Contents:
- Foreword; Table of Contents; Preface; Glossary; Chapter I - The Arm's Length Principle; Chapter II - Traditional Transaction Methods; Chapter III - Other Methods; Chapter IV - Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes; Chapter V - Documentation; Chapter VI - Special Considerations for Intangible Property; Chapter VII - Special Considerations for Intra-Group Services; Chapter VIII - Cost Contribution Arrangements; Appendix - Recommendation of the Council on the Determination of Transfer Pricing between Associated Enterprises; List of Annexes
