13 July 1995. These Guidelines will be supplemented with additional chapters addressing other aspects of transfer pricing and will be periodically reviewed and revised on an ongoing basis. August 1997 v ©OCDE TABLE OF CONTENTS Preface ... P-1 Glossary ......
We study the impact of transfer pricing rules on prices, firms' organizational structure, and consumers' utility in a two-country monopolistic competition model with source-based profit taxes. Firms can either be multinationals and serve the foreign market through a fully controlled affiliate, or be...
Using the OECD rule increases tax revenue at the expense of consumer surplus. Those results also hold under the alternative cost-plus transfer pricing rule. 展开 关键词: transfer pricing OECD guidelines multinationals and exporters organizational choice arm's length principle ...
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《OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations:2017》作者:OECD Publishing,出版社:2017年7月,ISBN:。This2017editionoftheOECDTransferPricingGuidelinesi
transferv— 转v · 调v · 传v · 移交v · 划v · 调动v · 中转v · 传给v · 交接v · 转送v · 转车v · 转乘v · 调任v · 装卸v · 调迁v pricingn— 定价n guidelines— 方针 · 机宜 guidelinespl— 导则pl See more examples•See alternative translations ...
As part of its procedures for monitoring the implementation of the 1995 Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (the “TPG”), the Committee on Fiscal Affairs (“CFA”) has selected comparability analysis and the transactional profit methods as the two areas ...
On 10July 2017,the Organisation for Economic Co-operation and Development (OECD)released the latest edition of its Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (“the Manual”or “OECD TPG”).The Manual was originally published by the OECD Council in 1995and was ...
OECDTRANSFERPRICING：经合组织转让定价
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