Research Catalog

Title

OECD transfer pricing guidelines for multinational enterprises and tax administrations.

Publication

Paris : OECD, c2010.

Items in the Library & Off-site

Details

Additional Authors

Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs.

Description

371 p.; 23 cm

Summary

"These guidelines 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 and that the tax base reported by MNEs in their respective countries reflect the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation that may result from a dispute between two countries on the determination of an arm's length remuneration for their cross-border transactions with associated enterprises."--Publisher's description

Alternative Title

Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales.

Subject

• Transfer pricing > OECD countries
• International business enterprises > Taxation > Law and legislation > OECD countries
• Transfer pricing > Taxation > Law and legislation > OECD countries
• International business enterprises > Taxation > Law and legislation
• Transfer pricing
• Transfer pricing > Taxation > Law and legislation
• OECD countries

Note

• Also available in French under the title: Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales.
• "22 July 2010".

Access (note)

• Online version restricted to subscribing institutions.

Issued By (note)

• A revision and compilation of previous reports by the OECD Committee on Fiscal Affairs; approved and supplemented by the Committee.

Contents

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.

Call Number

JBE 15-69

ISBN

• 9789264090330
• 9264090339
• 9789264090187 (pdf) (canceled/invalid)
• 9264090185 (pdf) (canceled/invalid)

OCLC

662398062

Title

OECD transfer pricing guidelines for multinational enterprises and tax administrations.

Imprint

Paris : OECD, c2010.

Edition

2010 ed.

Access

Online version restricted to subscribing institutions.

Issued By

A revision and compilation of previous reports by the OECD Committee on Fiscal Affairs; approved and supplemented by the Committee.

Connect to:

Connect to online resource

Added Author

Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs.

Other Title

Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales.

Research Call Number

JBE 15-69