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Author: OECD
Publisher: OECD Publishing
Published: 2017-07-10
Total Pages: 612
ISBN-13: 9264265120
DOWNLOAD EBOOKThis consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
Author: OECD
Publisher: OECD Publishing
Published: 2022-01-20
Total Pages: 658
ISBN-13: 9264921915
DOWNLOAD EBOOKIn a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.
Author: OECD
Publisher: OECD Publishing
Published: 2009-08-18
Total Pages: 247
ISBN-13: 9264075348
DOWNLOAD EBOOKOECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the valuation for tax purposes of cross-border transactions between associated enterprises.
Author: OECD
Publisher: OECD Publishing
Published: 2012-01-18
Total Pages: 110
ISBN-13: 9264169466
DOWNLOAD EBOOKThis report addresses the practical administration of transfer pricing programmes by tax administrations.
Author: OECD
Publisher: OECD Publishing
Published: 2013-02-12
Total Pages: 91
ISBN-13: 9264192743
DOWNLOAD EBOOKThis report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Author: OECD
Publisher: OECD Publishing
Published: 2017-03-27
Total Pages: 326
ISBN-13: 9264267999
DOWNLOAD EBOOKThis publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Author: OECD
Publisher: OECD Publishing
Published: 2005-09-05
Total Pages: 146
ISBN-13: 9264009396
DOWNLOAD EBOOKThis book provides an overview of the main tools and approaches available to enterprises wishing to put the Environment chapter of the OECD Guidelines into practice.
Author: United Nations
Publisher:
Published: 2017
Total Pages: 672
ISBN-13:
DOWNLOAD EBOOKThe Manual is a response to the need, often expressed by developing countries, for clearer guidance on the policy and administrative aspects of applying transfer pricing (profit shifting) analysis to some of the transactions of multinational enterprises (MNEs) in particular.
Author: Organisation for Economic Co-operation and Development
Publisher: Organisation for Economic Co-operation and Development
Published: 1995
Total Pages: 76
ISBN-13:
DOWNLOAD EBOOKIncludes 1999 update. 1998 update in back.
Author: OECD
Publisher: OECD Publishing
Published: 2013-07-29
Total Pages: 110
ISBN-13: 9264200851
DOWNLOAD EBOOKThis report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.
