OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 375 |
Release | : 2010-08-16 |
ISBN-10 | : 9789264090187 |
ISBN-13 | : 9264090185 |
Rating | : 4/5 (185 Downloads) |
Book Synopsis OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 by : OECD
Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 written by OECD and published by OECD Publishing. This book was released on 2010-08-16 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which is the international consensus on transfer pricing, the valuation, for tax purposes, of cross-border transactions between associated enterprises.