The Resource Transfer pricing and multinational enterprises : three taxation issues
Transfer pricing and multinational enterprises : three taxation issues
Resource Information
The item Transfer pricing and multinational enterprises : three taxation issues represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Transfer pricing and multinational enterprises : three taxation issues represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- 91 p.
- 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
- Isbn
- 9789264126268
- Label
- Transfer pricing and multinational enterprises : three taxation issues
- Title
- Transfer pricing and multinational enterprises : three taxation issues
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Transfer-pricing-and-multinational-enterprises-/8rA6cB7UXAY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Transfer-pricing-and-multinational-enterprises-/8rA6cB7UXAY/">Transfer pricing and multinational enterprises : three taxation issues</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Transfer-pricing-and-multinational-enterprises-/8rA6cB7UXAY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Transfer-pricing-and-multinational-enterprises-/8rA6cB7UXAY/">Transfer pricing and multinational enterprises : three taxation issues</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
