SET Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations - Binder+1999 Update
By: Organisation for Economic Co-operation and Development
Publisher: OECD Publishing
Published: 1999
Place of publication: Paris
Language: eng
Format: [electronic resource] /
Number of pages: 263
ISBN-13: 9789264187757
Subjects: Taxation
Table of contents: title: Preface; title: Glossary; title: Chapter I. The Arm's Length Principle; title: A. Introduction; title: B. Statement of the arm's length principle; title: C. Guidance for applying the arm's length principle; title: Chapter II. Traditional Transaction Methods; title: A. Introduction; title: B. Relationship to Article 9; title: C. Types of traditional transaction methods; title: Chapter III. Other Methods; title: A. Introduction; title: B. Transactional profit; title: C. A non-arm's-length approach:global formulary apportionment; title: Chapter IV. Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes; title: A. Introduction; title: B. Transfer pricing compliance practices; title: C. Corresponding adjustments and the mutual agreement procedure: Articles 9 and 25 of the OECD Model Tax Convention; title: D. Simultaneous tax examinations; title: E. Safe harbours; title: F. Advance pricing arrangements; title: G. Arbitration; title: Chapter V. Documentation; title: A. Introduction; title: B. Guidance on documentation rules and procedures; title: C. Useful information for effective transfer pricing audits; title: D. General recommendations on documentation; title: Chapter VI. Special Considerations for Intangible Property; title: A. Introduction; title: B. Commercial intangibles; title: C. Applying the arm's length principle at the time of the transaction; title: D. Marketing activities undertaken by enterprises not owning trademarks or tradenames; title: Chapter VII. Special Considerations for Intra-Group Services; title: A. Introduction; title: B. Main issues; title: C. Some examples of intra-group services; title: Chapter VIII. Cost Contribution Arrangements; title: A. Introduction; title: B. Concept of a CCA; title: C. Applying the arm's length principle; title: D. Tax consequences if a CCA is not arm’s length; title: E. CCA entry, withdrawal, or termination; title: F. Recommendations for structuring and documenting CCAs; title: APPENDIX: Recommendation of the OECD Council; title: ANNEXES; title: -Guidelines for Monitoring Procedures on the OECD Transfer Pricing Guidelines and the Involvement of the Business Community; title: Examples to Illustrate the Transfer Pricing Guidelines; title: Application of the Residual Profit Split Method; title: Intangible Property and Uncertain Valuation; title: Guidelines for Conducting Advance Pricing Arrangements Under The Mutual Agreement Procedure ("MAP APAs")