Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, Discussion Draft of Part I
By: Organisation for Economic Co-operation and Development = Principes applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales / Organisation de coopération et de développement économiques
Publisher: OECD Publishing
Published: 1994
Place of publication: Paris
Language: mul
Format: [electronic resource] /
Number of pages: 140
Subjects: Taxation
Other titles: Principes applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales
Description: The establishment for tax purposes of appropriate transfer pricing - the pricing at which an enterprises transfers physical goods or intangible property or provides services to associated enterprises - figures among the most difficult issues in international taxation. It determines the income and expenses, and therefore the profits, of associated enterprises in different tax jurisdictions. OECD governments recognize that internationally agreed guidelines on transfer pricing are necessary to minimize tax barriers to international trade and investment. This Discussion Draft provides the text of Part I of a report which, if finalized, is intended to set forth internationally agreed transfer pricing guidelines.