The Resource Past and present work in the OECD on transfer pricing and selected issues : Issue paper No. 1

Past and present work in the OECD on transfer pricing and selected issues : Issue paper No. 1

Label
Past and present work in the OECD on transfer pricing and selected issues : Issue paper No. 1
Title
Past and present work in the OECD on transfer pricing and selected issues : Issue paper No. 1
Creator
Subject
Summary
This paper describes the development of new OECD guidelines on transfer pricing including an inventory of the arguments for and against the various pricing methods. It conludes with a discussion of the role of documentation in transfer pricing
http://library.link/vocab/creatorName
  • Hay, D
  • Horner, F.M
  • Owens, J.P
Geographic coverage
International
Language note
English
Series statement
Informal workshop with the dynamic non-member economies. Transfer pricing: the allocation of income and expenses. The experience of OECD and dynamic non-member economies. Seoul, Korea, 7-8 April 1994.
http://library.link/vocab/subjectName
  • OECD
  • transfer pricing
  • profit methods
  • transactional profit methods
Label
Past and present work in the OECD on transfer pricing and selected issues : Issue paper No. 1
Instantiates
Publication
Extent
31 p.
Label
Past and present work in the OECD on transfer pricing and selected issues : Issue paper No. 1
Publication
Extent
31 p.

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