The Resource ICC: Multinational enterprises : charges for intra-group services

ICC: Multinational enterprises : charges for intra-group services

Label
ICC: Multinational enterprises : charges for intra-group services
Title
ICC: Multinational enterprises : charges for intra-group services
Subject
Language
eng
Summary
Text of document, adopted by the ICC Council on 5 December 1979. The document is in many respects in line with the 1979 OECD Report on transfer pricing and multinational enterprises, but aims to accentuate some theoretical and pragmatic aspects, and evaluates various systems, including the so-called cost-sharing system. Furthermore, the reports focuses on Par. 9, dealing with the cost of central coordination and control, Par. 12 and 13, dealing with the inclusion of a profit mark-up, and Par. 14 dealing with the difficulties of "unpacking of transfer of technology"
Citation source
In: Intertax. - Deventer. - (1980),
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • intra-group services
  • transfer pricing
  • MNE
  • cost sharing arrangement
  • transfer of technology
Label
ICC: Multinational enterprises : charges for intra-group services
Instantiates
Publication
Label
ICC: Multinational enterprises : charges for intra-group services
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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