Dealing Effectively with the Challenges of Transfer Pricing [electronic resource].
Publishing, OECD.
Organisation for Economic Co-operation and DevelopmentCorporate Author
Organisation for Economic Co-operation and DevelopmentContributor
Paris : OECD Publishing,
2012.
This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm's length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax 
Description based upon print version of record.
Foreword; Table of Contents; Abbreviations; Executive Summary; Preface; Chapter 1 Introduction; Chapter 2 Selecting the right cases; Chapter 3 Getting off to a good start; Chapter 4 Governance arrangements; Chapter 5 Maintaining progress, tackling delay; Chapter 6 Reaching a decision point; Chapter 7 Resources, skills and use of specialists; Chapter 8 Transfer pricing and developing countries; Annex A: Denmark; Annex B: South Africa; Annex C: France; Annex D: Transfer pricing risk identification and assessment: the perspective of an advisor of MNE's; Annex E: Cloud computing
This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm's length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax 
International business enterprises.
Transfer pricing -- Law and legislation.
Transfer pricing -- Taxation.
Transfer pricing.