OECD transfer pricing guidelines for multinational enterprises and tax administrations 22 July 2010.
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 transactio...
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| Corporate Authors: | , |
| Format: | eBook |
| Language: | Inglés |
| Published: |
[Paris, France] :
OECD
c2010.
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| Subjects: | |
| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706827006719 |
| Summary: | 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 |
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| Item Description: | Also issued in French under title: Principes de l'OCDE applicables en matiere de prix de transfert a l'intention des entreprises multinationales et des administrations fiscales. |
| Physical Description: | 1 online resource (375 p.) |
| ISBN: | 9781282797574 9786612797576 9789264090187 |
