The Resource OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations
OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations
Resource Information
The item OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations 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 OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations 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
- OECD transfer pricing guidelines for multinational enterprises and tax administrations are a revision of the OECD Report "Transfer pricing and multinational enterprises (1979)" and were originally published in 1995, with updates in loose-leaf format up to 1999. These guidelines provide guidance on the application of the "arm's length principle", which is the international consensus on transfer pricing, i.e., on the valuation for tax purposes of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, transfer pricing is high on the agenda of tax administrators and taxpayers alike. Governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation that may result from a dispute between two countries on the determination of the arm's length remuneration for their cross-border transactions with associated enterprises. The OECD transfer pricing guidelines were approved by the OECD Council in their original version in 1995. In the 2009 edition, some amendments have been made to Chapter IV, primarily to reflect the adoption, in the 2008 update of the Model Tax Convention, of a new paragraph 5 of Article 25 dealing with arbitration, and of changes to the Commentary on Article 25 on mutual agreement procedures to resolve cross-border tax disputes. References to good practices identified in the online Manual for Effective Mutual Agreement Procedures were included. The foreword and preface were also updated
- Language
- eng
- Label
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations
- Title
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations
- Language
- eng
- Summary
- OECD transfer pricing guidelines for multinational enterprises and tax administrations are a revision of the OECD Report "Transfer pricing and multinational enterprises (1979)" and were originally published in 1995, with updates in loose-leaf format up to 1999. These guidelines provide guidance on the application of the "arm's length principle", which is the international consensus on transfer pricing, i.e., on the valuation for tax purposes of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, transfer pricing is high on the agenda of tax administrators and taxpayers alike. Governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation that may result from a dispute between two countries on the determination of the arm's length remuneration for their cross-border transactions with associated enterprises. The OECD transfer pricing guidelines were approved by the OECD Council in their original version in 1995. In the 2009 edition, some amendments have been made to Chapter IV, primarily to reflect the adoption, in the 2008 update of the Model Tax Convention, of a new paragraph 5 of Article 25 dealing with arbitration, and of changes to the Commentary on Article 25 on mutual agreement procedures to resolve cross-border tax disputes. References to good practices identified in the online Manual for Effective Mutual Agreement Procedures were included. The foreword and preface were also updated
- http://bibfra.me/vocab/lite/collectionName
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- OECD
- OECD Transfer Pricing Guidelines
- transfer pricing
- Label
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations
- Extent
- 243 p.
- Isbn
- 9789264075276
- Label
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations
- Extent
- 243 p.
- Isbn
- 9789264075276
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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/OECD-Transfer-Pricing-Guidelines-for/cmzdoLihalU/" 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/OECD-Transfer-Pricing-Guidelines-for/cmzdoLihalU/">OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations</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="https://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/OECD-Transfer-Pricing-Guidelines-for/cmzdoLihalU/" 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/OECD-Transfer-Pricing-Guidelines-for/cmzdoLihalU/">OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
