Developments within the OECD and the EC

Resource Information

The work Developments within the OECD and the EC represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Developments within the OECD and the EC

Creator

• Preshaw, D.

Subject

• reorganization
• APA
• arbitration
• transfer pricing
• OECD

Language

eng

Summary

Overview of transfer pricing developments at OECD and EU level, including a schematical overview of the various projects. For the OECD, the following projects are discussed: transactional profits methods, comparability, business restructuring, and improving the resolution of tax treaty disputes. Furthermore, the European Arbitration Convention, Pan-European transfer pricing documentation, APA guidelines, and the future work programme of the EU Joint Transfer Pricing Forum are discussed

Citation source

In: Tax planning international transfer pricing. - London. - Vol. 9 (2008),

Geographic coverage

• International
• European Union

Language note

English