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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

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Industrial and intellectual property --- intellectueel eigendomsrecht --- marketing --- auteursrecht --- Intellectuele eigendom --- Propriété intellectuelle --- Intellectual property --- Intellectual property (International law) --- Transfer pricing --- Propriété intellectuelle (Droit international) --- Prix de cession interne --- Law and legislation --- Droit --- Holding companies --- Subsidiary corporations --- Taxation --- 347.77 --- #RBIB:gift.2004 --- waarderingstechnieken --- immateriële vaste activa --- fiscaliteit, internationaal --- recht, intellectuele eigendom --- transfer pricing --- intellectuele eigendom --- prix de transfert --- Industrieel eigendomsrecht. Commercieel eigendomsrecht. Geestelijk eigendomsrecht --- propriete intellectuelle --- verrekenprijzen --- 347.77 Industrieel eigendomsrecht. Commercieel eigendomsrecht. Geestelijk eigendomsrecht --- Propriété intellectuelle --- Propriété intellectuelle (Droit international) --- Holding companies - Taxation - Belgium --- Subsidiary corporations - Taxation - Belgium --- Transfer pricing - Law and legislation - Belgium --- Intellectual property - Belgium --- Holding companies - Taxation --- Subsidiary corporations - Taxation --- Transfer pricing - Law and legislation

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1. Inleiding; 2. Begripsafbakening; 3. De ontwikkeling van intangibles (de opbouwfase); 4. Het aanwenden van intellectuele eigendomsrechten; 5. Waardering van marketing-gerelateerde immateriële activa-transfer pricing-aspecten; 6. Migratie van intellectuele eigendomsrechten; 7. Het uitdoven van intellectuele eigendomsrechten.

Industrial and intellectual property --- Tax law --- Droit de la propriété --- Eigendomsrecht --- Intellectuele eigendom --- Propriété intellectuelle --- 351.713 --- 347.77/.78 --- eigendomsrecht --- auteursrecht --- investeringen --- waarde --- fiscaliteit --- transfer pricing --- belgie --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- Intellectuele rechten --- droit de propriete --- droit d'auteur --- investissements --- valeur --- fiscalite --- belgique --- Holding companies --- Intellectual property --- Intellectual property. --- Subsidiary corporations --- Transfer pricing --- Taxation --- Taxation. --- Law and legislation --- Law and legislation. --- 347.77/.78 Intellectuele rechten --- 351.713 Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- Cost transfer pricing --- Intercompany pricing --- Interdivisional transfer pricing --- Internal transfer pricing --- Pricing --- IP (Intellectual property) --- Proprietary rights --- Rights, Proprietary --- Intangible property --- Combinations, Industrial --- Companies, Holding --- Cartels --- Corporations --- Trusts, Industrial --- Companies, Subsidiary --- Controlled corporations --- Subsidiaries (Corporations) --- Subsidiary companies --- Affiliated corporations --- Holding companies - Taxation - Belgium --- Subsidiary corporations - Taxation - Belgium --- Transfer pricing - Law and legislation - Belgium --- Intellectual property - Belgium --- Holding companies - Taxation --- Subsidiary corporations - Taxation --- Transfer pricing - Law and legislation

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Tax evasion --- International business enterprises --- Transfer pricing --- Taxation --- Law and legislation --- -International business enterprises --- -Transfer pricing --- -AA / International- internationaal --- 336.208 --- 343.35 --- Cost transfer pricing --- Intercompany pricing --- Interdivisional transfer pricing --- Internal transfer pricing --- Pricing --- Business enterprises, International --- Corporations, International --- Global corporations --- International corporations --- MNEs (International business enterprises) --- Multinational corporations --- Multinational enterprises --- Transnational corporations --- Business enterprises --- Corporations --- Joint ventures --- Evasion, Fiscal --- Fiscal evasion --- Tax avoidance --- Tax delinquency --- Tax-dodging --- Tax fraud --- Taxation, Evasion of --- White collar crimes --- -Law and legislation --- -Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie. --- Misdrijven tegen de openbare administratie, de belasting- en administratieve wetgeving. --- Evasion --- Fraude fiscale. Droit international. --- Belastingontduiking. Internationaal recht. --- AA / International- internationaal --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie --- Misdrijven tegen de openbare administratie, de belasting- en administratieve wetgeving --- Tax evasion - France. --- International business enterprises - Taxation - Law and legislation - France. --- Transfer pricing - Law and legislation - France.