OECD transfer pricing guidelines for multinational enterprises and tax administrations : 22 July 2010.

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...

Descripción completa

Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development Staff (corporate author)
Autores Corporativos: Organisation for Economic Co-operation and Development Staff Corporate Author (corporate author), Organisation for Economic Co-operation and Development (-)
Formato: Libro electrónico
Idioma:Inglés
Publicado: [Paris, France] : OECD c2010.
Materias:
Transfer pricing > OECD countries.
International business enterprises > Taxation > Law and legislation > OECD countries.
Transfer pricing > Taxation > Law and legislation > OECD countries.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706827006719
Tabla de Contenidos:
  • Foreword; Table of Contents; Preface; Glossary; The Arm's Length Principle; Transfer Pricing Methods; Comparability Analysis; Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes; Documentation; Special Considerations for Intangible Property; Special Considerations for Intra-Group Services; Cost Contribution Arrangements; Transfer Pricing Aspects of Business Restructurings; List of Annexes; Appendix. Recommendation of the Council on the Determination of Transfer Pricing between Associated Enterprises [C(95)126/Final]

Ejemplares similares