Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible. 

International business enterprises. --- Transfer pricing -- Law and legislation. --- Transfer pricing -- Taxation. --- Transfer pricing. --- Educational evaluation --- Educational tests and measurements --- Teachers --- Evaluation. --- Rating of

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the application of the ""arm's length principle"" for valuation for tax purposes of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, 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 ri

Income tax --Law and legislation. --- International business enterprises --Taxation --Law and legislation. --- Transfer pricing --Law and legislation. --- International business enterprises --- Income tax --- Transfer pricing --- Law, General & Comparative --- Law, Politics & Government --- Taxation --- Law and legislation --- Corporations --- Taxation. --- Law and legislation. --- Corporate income tax --- Corporate taxes --- Corporation income tax --- Corporation tax --- Federal corporation tax --- Franchises, Taxation of --- Taxation of franchises --- Finance --- Valuation