OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 [electronic resource].
Publishing, OECD.
Organisation for Economic Co-operation and Development StaffCorporate Author
Paris : Organisation for Economic Co-operation and Development,
2010.
The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the "arm's length principle", which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, transfer pricing is high on the agenda of tax administrators and taxpayers alike. Governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdictions 
Description based upon print version of record.
Foreword; Table of Contents; Preface; Glossary; The Arm's Length Principle; Transfer Pricing Methods; Comparability Analysis; Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes; Documentation; Special Considerations for Intangible Property; Special Considerations for Intra-Group Services; Cost Contribution Arrangements; Transfer Pricing Aspects of Business Restructurings; List of Annexes; Appendix. Recommendation of the Council on the Determination of Transfer Pricing between Associated Enterprises [C(95)126/Final]
The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the "arm's length principle", which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, transfer pricing is high on the agenda of tax administrators and taxpayers alike. Governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdictions 
International business enterprises -- Taxation -- Law and legislation -- OECD countries.
Transfer pricing -- OECD countries.
Transfer pricing -- Taxation -- Law and legislation -- OECD countries.
OECD transfer pricing guidelines for multinational enterprises and tax administrations