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 ...
the selected transfer pricing method should be the “most appropriate method to the circumstances of the case” (see paragraphs 2.1-2.9 in the attached). In order to reflect this evolution, it is proposed to address all transfer pricing methods in a single chapter, Chapter II (Part II for ...
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...
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...
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......
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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
This 2017 edition of the OECD Transfer Pricing Guidelines incorporates the substantial revisions made in 2016 to reflect the clarifications and revisions agreed in the 2015 BEPS Reports on Actions 8-10 Aligning Transfer pricing Outcomes with Value Creation and on Action 13 Transfer Pricing Documentation...
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