Then we concentrated on properties of transfer pricing rules (methods) proposed by OECD - Cost+ method, comparable resale price method (CRP), profit split method (PSM), comparable uncontrolled price method. Based on modeling using neoclassical model of firm and simulation, we have found that ...
4. Transfer Pricing Methods转让定价方法 4.1.本指南提供了三种基本的转让定价方法:可比交易法、成本加盈利法和分成法。 These Guidelines provide for three traditional transaction methods for determining arm’s length prices: comparable uncontrolled price method, cost plus method, and resale price method. 4.2...
(iii) Use of transfer pricing methods based on intangible development cost ... 27 (iv) Use of more than one method ... 28 (v) Aggregation of transactions ...
x) Use of transfer pricing methods... I-27 OECD TRANSFER PRICING GUIDELINES vi August 1997 ©OCDE Chapter II Traditional Transaction Methods A. Introduction... II-1 B. Relationship to Article 9 ...
OECDTRANSFERPRICING：经合组织转让定价
The Discussion Draft provides several comments on captive insurers and considerations for TP methods and pricing. Our comments Although the Discussion Draft is not finalized yet, taxpayers with related party financial transactions should pay attention to this Discussion Draft as an important ref...
Furthermore, a new Chapter IX, on the transfer pricing aspects of business restructurings, was added. Consistency changes were made to the rest of the Guidelines. ‐ Foreword ‐ Preface ‐ Glossary ‐ The Arm's Length Principle ‐ Transfer Pricing Methods ‐ Comparability Analysis ‐ ...
Transfer Pricing Methods ··· (更多) 我来说两句 短评 ··· ( 全部1 条 ) 热门 0 有用 关关 2021-12-12 22:20:34 在已经读完不少相关二手著作后才开启本书,但依然不好读(通篇长难句);主要关注的部分有:Chapter I独立交易原则的D运用指南、Chapter II转让定价方法(尤其是Part III B交易...
(二)传统交易方法的种类(Types of Traditional Transaction Methods) 1(可比非受控价格法[comparable uncontrolled price(CUP)method] 可比非受控价格法(CUP法)将在受控交易中针对所转让的财产或服务而确定的价格与在可比情形下进行的可比非受控交易中针对所转让的财产或服务而确定的价格加以比较。如果两项价格之间存在...
Transfer Pricing Aspects of Business Restructurings There is no legal or universally accepted definition of business restructuring. In the context of this chapter, business restructuring is defined as the cross‐border redeployment by a multinational enterprise of functions, assets and/or......