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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
$16.96
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- Provides guidance on the application of the arm's length principle for the determination of transfer prices between associated enterprises.
- Includes detailed guidance on the methods for determining transfer prices, including the comparable uncontrolled price method, the resale price method, the cost plus method, and the profit split method.
- Provides guidance on the documentation of transfer pricing policies and the resolution of transfer pricing disputes.
- Includes a chapter on the application of transfer pricing to intangible property.
- Includes a chapter on the application of transfer pricing to financial transactions.
- Includes a chapter on the application of transfer pricing to business restructurings.
- Includes a chapter on the application of transfer pricing to the digital economy.
- Includes a chapter on the application of transfer pricing to developing countries.
Condition: New original from publisher
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