Research Catalog
OECD transfer pricing guidelines for multinational enterprises and tax administrations.
- Title
- OECD transfer pricing guidelines for multinational enterprises and tax administrations.
- Publication
- Paris : OECD, c2010.
Available Online
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| Status | Format | Access | Call Number | Item Location |
|---|---|---|---|---|
Available - Can be used on site. Please visit New York Public Library - Schwarzman Building M2 to submit a request in person. | Text | Use in library | JBE 15-69 | Schwarzman Building M2 - General Research Room 315 |
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.
- Subjects
- 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:
- 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