| 청구기호 |
658.816 M994a |
| 형태사항 |
pages 160 : illustrations ; 23 cm.
|
| 언어 |
English |
| 일반주기 |
"Made in the USA - Lexington, KY; 01 June, 2018" - from back side of back flyleaf.
|
| 내용 |
General inrroduction to TP -- Executive summary -- Extended summary -- I - The arm's length principle -- II Transfer pricing methods -- III Comparability analysis -- IV Administrative approaches to avoiding and resolving transfer pricing disputes -- V Documentation -- VI Special considerations for intangibles -- VII Special considerations for intra-group services -- VIII Cost contribution Arrangements ("CCAs") -- IX transfer pricing aspects of business restructurings -- Applendix: transfer pricing lists.
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| 주제 |
Transfer pricing --OECD countries.
Transfer pricing --Taxation --Law and legislation --OECD countries.
International business enterprises --Law and legislation.
International business enterprises --Taxation --Law and legislation.
Arms-length transactions.
Intangible property.
PRACTICAL
SUMMARY
JULY
2017
OECD
TRANSFER
PRICING
GUIDELINES
|
| ISBN |
9781521937679
, 1521937672
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| QR CODE |
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