Related Books

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2009
Language: en
Pages: 247
Authors: OECD
Categories:
Type: BOOK - Published: 2009-08-18 - Publisher: OECD Publishing

DOWNLOAD EBOOK

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the valuation for tax purposes of cross-border trans
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017
Language: en
Pages: 612
Authors: OECD
Categories:
Type: BOOK - Published: 2017-07-10 - Publisher: OECD Publishing

DOWNLOAD EBOOK

This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendmen
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
Language: en
Pages: 658
Authors: OECD
Categories:
Type: BOOK - Published: 2022-01-20 - Publisher: OECD Publishing

DOWNLOAD EBOOK

In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificial
Addressing Base Erosion and Profit Shifting
Language: en
Pages: 91
Authors: OECD
Categories:
Type: BOOK - Published: 2013-02-12 - Publisher: OECD Publishing

DOWNLOAD EBOOK

This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of gl
Transfer Pricing and Multinational Enterprises
Language: en
Pages: 107
Authors: OECD
Categories:
Type: BOOK - Published: 1979-06-01 - Publisher: OECD Publishing

DOWNLOAD EBOOK

The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the “arm’s length principl