Developments With Regard to the OECD Transfer Pricing Guidelines
- Topics:
- Commercial Lending
- Tags:
- Finance,
- Financial Accounting,
- Financial Planning,
- Free Trade,
- Guideline,
- OECD,
- Pricing Strategy,
- Taxes
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Overview: A large share of world trade consists of transfers of goods, intangibles and services within multinational enterprises. To determine their tax liability in each jurisdiction, the right price (the arm's length price) has to be put on these transactions. To avoid double taxation and the consequent impediment to world trade, the OECD has issued guidelines on how the determination of the arm's length price should be carried out. This article focuses on and examines these guidelines in detail.
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Format: PDF | Size: 18KB | Date: Jul 2001 | Pages: 6
