Can I read OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2009 on EtoBox?

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2009 by Organisation de coopération et de développement économiques (Paris) is a book available to read on EtoBox.

What is OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2009 about?

This Publication 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 Risks Of Economic Double Taxation That May Result From A Dispute Between Two Countries On The Determination Of The Arm's Length Remuneration For Their Cross-border Transactions With Associated Enterprises.--publisher's Description. The Arm's Length Principle -- Traditional Transaction Methods -- Other Methods -- Administrative Approaches To Avoiding And Resolving Transfer Pricing Disputes -- Documentation -- Special Considerations For Intangible Property -- Special Considerations For Intra-group Services -- Cost Contribution Arrangements. Also Available In French Under The Title: Principes De L'ocde Applicables En Matière De Prix De Transfert à L'intention Des Entrepr

Author

Organisation de coopération et de développement économiques (Paris)

Publisher

OECD Publishing

Published

2009

Language

EN

ISBN

9786612304651

Subjects

Law, Management, Business