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The Resource Transfer pricing and multinational enterprises : three taxation issues

Transfer pricing and multinational enterprises : three taxation issues

Label
Transfer pricing and multinational enterprises : three taxation issues
Title
Transfer pricing and multinational enterprises : three taxation issues
Creator
Subject
Language
eng
Summary
Three reports supplementing the 1979 report "Transfer pricing and multinational enterprises", considering the ways in which a multinational enterprise may be relieved from "economic double taxation" when transfer prices are adjusted by tax authorities; transfer pricing in the particular sector of banking; and issues related to the allocation of management and service costs for tax purposes
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
OECD Committee on Fiscal Affairs
http://library.link/vocab/subjectName
  • OECD
  • transfer pricing
  • MAP
  • corresponding adjustment
  • banking
  • allocation of expenses
  • MNE
Label
Transfer pricing and multinational enterprises : three taxation issues
Instantiates
Publication
Contents
  • Transfer pricing, corresponding adjustments and the mutual agreement procedure ; p. 9-42
  • The taxation of multinational banking enterprises ; p. 45-70
  • The allocation of central management and service costs ; p. 73-91
Extent
91 p.
Isbn
9789264126268
Label
Transfer pricing and multinational enterprises : three taxation issues
Publication
Contents
  • Transfer pricing, corresponding adjustments and the mutual agreement procedure ; p. 9-42
  • The taxation of multinational banking enterprises ; p. 45-70
  • The allocation of central management and service costs ; p. 73-91
Extent
91 p.
Isbn
9789264126268

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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