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Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2009 written by and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Joel Cooper
Publisher : World Bank Publications
ISBN 13 : 1464809704
Total Pages : 275 pages
Book Rating : 4.4/5 (648 download)
Download or read book Transfer Pricing and Developing Economies written by Joel Cooper and published by World Bank Publications. This book was released on 2017-01-05 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.
Author :
Publisher :
ISBN 13 : 9789087221041
Total Pages : 742 pages
Book Rating : 4.2/5 (21 download)
Download or read book Transfer Pricing Features of Selected Countries 2011 written by and published by . This book was released on 2011 with total page 742 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increase in global trade and foreign direct investment has seen a large rise in companies operating across national borders. The growth of these multinational companies (MNCs) has been closely followed by the issue of inter-company transfer prices being used to reduce taxable profits. Today, transfer pricing is one of the most important issues facing MNCs as they attempt to fairly distribute their profits amongst each company in the group while dealing with tax authorities who are implementing transfer pricing regulations and strengthening enforcement in order to prevent a loss of revenue. The result of which is that transfer pricing controversies have become a major tax issue for companies. This reference booklet, in addition to containing the OECD’s Transfer Pricing Guidelines, provides an excellent overview of transfer pricing rules and regulations in 35 countries and is a handy guide for those actively working in the field of transfer pricing.--Publisher's description.
Author : Ulises Ruíz
Publisher :
ISBN 13 : 9781617468445
Total Pages : pages
Book Rating : 4.4/5 (684 download)
Download or read book Transfer Pricing written by Ulises Ruíz and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "... presents the rules and practice related to transfer pricing in Mexico, the Netherlands, and New Zealand"--P. iii.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264265120
Total Pages : 612 pages
Book Rating : 4.2/5 (642 download)
Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 written by OECD and published by OECD Publishing. This book was released on 2017-07-10 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
Author : Mei-June Soo
Publisher :
ISBN 13 : 9789087224820
Total Pages : 1071 pages
Book Rating : 4.2/5 (248 download)
Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 2017 Edition written by Mei-June Soo and published by . This book was released on 2017 with total page 1071 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Aurobindo Ponniah
Publisher :
ISBN 13 : 9789087220815
Total Pages : 712 pages
Book Rating : 4.2/5 (28 download)
Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration written by Aurobindo Ponniah and published by . This book was released on 2010 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Bruno Gouthière
Publisher :
ISBN 13 : 9781617468414
Total Pages : pages
Book Rating : 4.4/5 (684 download)
Download or read book Transfer Pricing written by Bruno Gouthière and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "... presents the rules and practice related to transfer pricing in France and Germany"--P. iii.
Author : Mei-June Soo
Publisher :
ISBN 13 : 9789087225681
Total Pages : 0 pages
Book Rating : 4.2/5 (256 download)
Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations written by Mei-June Soo and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael Wong (Lawyer)
Publisher :
ISBN 13 : 9781617468469
Total Pages : pages
Book Rating : 4.4/5 (684 download)
Download or read book Transfer Pricing written by Michael Wong (Lawyer) and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "... presents the rules and practice related to transfer pricing in Taiwan and the United Kingdom"--P. iii.
Author :
Publisher :
ISBN 13 : 9789087224301
Total Pages : 936 pages
Book Rating : 4.2/5 (243 download)
Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2017 Edition) and Transfer Pricing Features of Selected Countries 2017 written by and published by . This book was released on 2017 with total page 936 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transfer pricing is one of the most important issues for multinational companies as they strive to ensure that each company in the group earns a fair share of the profits after considering its functions and risks. Tax authorities, however, are concerned that the inter-company transfer prices are being used to reduce taxable profits in their jurisdiction. This has resulted in a sharp rise in transfer pricing regulations and enforcement, which makes transfer pricing controversies a major tax issue for companies, and particularly so in an era when base erosion and profit shifting (BEPS) issues are taking centre stage and new requirements on transfer pricing documentation and country-by-country reporting are being implemented by governments.0 0This book contains the official text of the 2017 OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, together with information on transfer pricing in selected countries. The countries were chosen on the basis of their geographical and economic importance as well as the amount of transfer pricing activity.
Author : Mei June Soo
Publisher :
ISBN 13 : 9789087222536
Total Pages : 778 pages
Book Rating : 4.2/5 (225 download)
Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 and Transfer Pricing Features of Selected Countries 2014 written by Mei June Soo and published by . This book was released on 2014 with total page 778 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transfer pricing is one of the most important issues for multinational companies as they strive to ensure that each company in the group earns a fair share of the profits after considering its functions and risks. Tax authorities, however, are concerned that the inter-company transfer prices are being used to reduce taxable profits in their jurisdiction. This has resulted in a sharp rise in transfer pricing regulations and enforcement, thereby making transfer pricing controversies a major tax issue for companies.00This book contains the official text of the 2010 OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, together with information on transfer pricing in selected countries. The countries were chosen on the basis of their geographical and economic importance as well as the amount of transfer pricing activity. Each country chapter provides a concise description of the current transfer pricing laws, guidelines and methodologies in practice in that particular country, and the information is presented in a domestic as well as an international context.0.
Author : Patrick Cheung (Accountant)
Publisher :
ISBN 13 : 9781617468421
Total Pages : pages
Book Rating : 4.4/5 (684 download)
Download or read book Transfer Pricing written by Patrick Cheung (Accountant) and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "... presents the rules and practice related to transfer pricing in Hong Kong, India, Ireland, and Italy"--P. iii.
Author : Edmund Leow
Publisher :
ISBN 13 : 9781617468452
Total Pages : pages
Book Rating : 4.4/5 (684 download)
Download or read book Transfer Pricing written by Edmund Leow and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "... presents the rules and practice related to transfer pricing in Spain, Sweden, and Switzerland."--P. iii.
Author : Peter Blackwood (Accountant)
Publisher :
ISBN 13 : 9781617468391
Total Pages : pages
Book Rating : 4.4/5 (683 download)
Download or read book Transfer Pricing written by Peter Blackwood (Accountant) and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "... presents the rules and practice related to transfer pricing in Australia, Belgium, and Brazil"--P. iii.
Author :
Publisher :
ISBN 13 : 9789087223854
Total Pages : 822 pages
Book Rating : 4.2/5 (238 download)
Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2010 Edition) and Transfer Pricing Features of Selected Countries 2016 written by and published by . This book was released on 2017 with total page 822 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transfer pricing is one of the most important issues for multinational companies as they strive to ensure that each company in the group earns a fair share of the profits after considering its functions and risks. Tax authorities, however, are concerned that the inter-company transfer prices are being used to reduce taxable profits in their jurisdiction. This has resulted in a sharp rise in transfer pricing regulations and enforcement, which makes transfer pricing controversies a major tax issue for companies, and particularly so in an era when base erosion and profit shifting (BEPS) issues are taking centre stage. This book contains the official text of the 2010 OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, together with information on transfer pricing in selected countries. The countries were chosen on the basis of their geographical and economic importance as well as the amount of transfer pricing activity. Each country chapter provides a concise description of the current transfer pricing laws, guidelines and methodologies in practice in that particular country, and the information is presented in a domestic as well as an international context.
Author : Akira Akamatsu
Publisher :
ISBN 13 : 9781617468438
Total Pages : pages
Book Rating : 4.4/5 (684 download)
Download or read book Transfer Pricing written by Akira Akamatsu and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "... presents the rules and practice related to transfer pricing in Japan, Korea, and Luxembourg"--P. iii.
