Transfer Pricing and Multinational Enterprises [electronic resource] /
Organisation for Economic Co-operation and Development.
Paris : OECD Publishing,
1979.
Preface Chapter 1. Summary of Problems -The Arm's Length Principle -General considerations -Relevant texts already published by the OECD Chapter 2. Goods -Introduction -The general principle of arm's length and its application in special situations -Methods of ascertaining an arm's length price Chapter 3. Technology and Trademarks -Scope of the chapter -Transfers of technology -Transfer pricing aspects of use of trademarks Chapter 4. Certain Intra-Group Services -Introduction -Services in a group of associated enterprises -Treatment for tax purposes of intra-group services -Summary of conclusions Chapter 5. Loans -Preliminary remarks -Scope of the chapter -Definition of loans -The general principle of arm's length pricing and its application in special situations -The rate of interest -Final remarks Annex. Recommendation of the OECD Council
Bibliographic Level Mode of Issuance: Monograph
Finance and Investment
Transfer pricing
International business enterprises
Commerce
Business & Economics
Marketing & Sales