ISBN:
9789264192218
Language:
English
Pages:
Online-Ressource (264 p.)
Parallel Title:
Parallelausg. Principes applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2001 ; Édition de poche
Parallel Title:
Parallelausg. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2001; Travel version (Turkish version)
Keywords:
Finance and Investment
;
Taxation
;
Trade
;
Industry and Services
Abstract:
The 2001 edition of Transfer Pricing Guidelines was substantially revised in July 2010. See the current edition . This compact version of Transfer Pricing Guidelines provides the complete and current text of the OECD pricing guidelines accepted by member countries and to be used by multinational enterprises when transferring goods and services across boundaries and within the same group of companies. They maintain the arm's length principle of treating related entreprises within a multinational group and affirm traditional transaction methods as the prefered way of implementing the principle. These controversial issues are not just of interest to tax experts. National tax administrations, taxpayers, and businessmen alike all have a share in avoiding conflicting tax rules which might seriously hamper the development of world trade. These guidelines have also been published in a loose leaf version.
DOI:
10.1787/9789264192218-en
