The Resource Proposed revision of chapters I-III of the Transfer Pricing Guidelines : 9th September 2009 - 9th January 2010

Proposed revision of chapters I-III of the Transfer Pricing Guidelines : 9th September 2009 - 9th January 2010

Label
Proposed revision of chapters I-III of the Transfer Pricing Guidelines : 9th September 2009 - 9th January 2010
Title
Proposed revision of chapters I-III of the Transfer Pricing Guidelines : 9th September 2009 - 9th January 2010
Creator
Subject
Language
  • eng
  • eng
Summary
On 9 September 2009, the OECD released for public comment this proposed revision of Chapters I-III of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. This follows from the release in May 2006 of a discussion draft on comparability issues and in January 2008 of a discussion draft on transactional profit methods, and from discussions with commentators during a two-day consultation that was held in November 2008. The proposal represents an important update of the existing guidance, including hierarchy of transfer pricing methods, comparability analysis, and guidance on the application of transactional profit methods
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
Committee on Fiscal Affairs
http://library.link/vocab/subjectName
  • OECD
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • arm's length principle
  • comparability analysis
  • transactional profit methods
Label
Proposed revision of chapters I-III of the Transfer Pricing Guidelines : 9th September 2009 - 9th January 2010
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/OECD/78178-1001.zip
Instantiates
Publication
Extent
80 p.
Note
20090922
Label
Proposed revision of chapters I-III of the Transfer Pricing Guidelines : 9th September 2009 - 9th January 2010
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/OECD/78178-1001.zip
Publication
Extent
80 p.
Note
20090922

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