OECD transfer pricing guidelines for multinational enterprises and tax administrators (Record no. 61259)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 00754nam a2200145Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260716044134.0 |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER | |
| Universal Decimal Classification number | 11.01.02 O6811 |
| 245 ## - TITLE STATEMENT | |
| Title | OECD transfer pricing guidelines for multinational enterprises and tax administrators |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Name of publisher, distributor, etc. | OECD |
| Place of publication, distribution, etc. | ParisFR |
| Date of publication, distribution, etc. | 2017 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 607 p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Focuses on the application of the arm's length principle to evaluate the transfer pricing of associated enterprises, member countries and non-member) and MNEs by indicating ways to find mutually satifactory solutions to transfer pricing cases, thereby minimising conflict among tax administrations and between the tax administrations and MNEs thereby avoiding costly litigation. |
| 583 ## - ACTION NOTE | |
| Time/date of action | 10/1/18 |
| Action agent | SANDRAW |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Monograph |
| Call number suffix | O6811 |
No items available.