Free download and read ebooks online OECD Transfer Pricing Guidelines For Multinational Enterprises And Tax Administrations by Oecd full book PDF ePUB Audiobook. Download a free ebooks and kindle audiobook OECD Transfer Pricing Guidelines For Multinational Enterprises And Tax Administrations with ISBN id 9789264262737 full page with book summary. Oecd book PDF ePUB of OECD Transfer Pricing Guidelines For Multinational Enterprises And Tax Administrations published by OECD Transfer Pricing Guidelin in 2017-07-21. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations released with category Business & Economics with total 608 pages.
📖 OECD Transfer Pricing Guidelines For Multinational Enterprises And Tax Administrations by Oecd free book pdf
- Foreword - Preface - Abbreviations and Acronyms - Glossary - The Arm's Length Principle - Transfer Pricing Methods - Comparability Analysis - Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes - Documentation - Special Considerations for Intangibles - Special Considerations for Intra-Group Services - Cost Contribution Arrangements - Transfer Pricing Aspects of Business Restructurings - Annex to the OECD Transfer Pricing Guidelines - Annex I to Chapter II. Sensitivity of Gross and Net Profit Indicators - Annex II to Chapter II. Example to Illustrate the Application of the Residual Profit Split Method - Annex III to Chapter II. lllustration of Different Measures of Profits When Applying a Transactional Profit Split Method - Annex to Chapter III. Example of a Working Capital Adjustment - Annex I to Chapter IV. Sample Memoranda of Understanding for Competent Authorities to Establish Bilateral Safe Harbours - Annex II to Chapter IV. Guidelines for Conducting Advance Pricing Arrangements under the Mutual Agreement Procedure (MAP APAs) - Annex I to Chapter V. Transfer Pricing Documentation - Master file - Annex II to Chapter V. Transfer Pricing Documentation - Local file - Annex III to Chapter V. Transfer Pricing Documentation - Country-by-Country Report - Annex IV to Chapter V. Country-by-Country Reporting Implementation Package - Annex to Chapter VI. Examples to Illustrate the Guidance on Intangibles - Annex to Chapter VIII. Examples to Illustrate the Guidance on Cost Contribution Arrangements - Appendix. Recommendation of the Council on the Determination of Transfer Pricing between Associated Enterprises [C(95)126/Final, as amended
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