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The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 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 jurisdictions

International business enterprises -- Taxation -- Law and legislation -- OECD countries. --- Transfer pricing -- OECD countries. --- Transfer pricing -- Taxation -- Law and legislation -- OECD countries. --- Empresas transnacionales --- Precios de transferencia --- Tributación --- Libros electrónicos --- Transfer pricing --- International business enterprises --- Taxation --- Law and legislation