Synopses & Reviews
This compact version of Transfer Pricing Guidelines provides the complete and current text of the OECD pricing guidelines accepted by member countries and to be used by multinational enterprises when transferring goods and services across boundaries and within the same group of companies. They maintain the arm's length principle of treating related enterprises within a multinational group and affirm traditional transaction methods as the prefered way of implementing the principle. These controversial issues are not just of interest to tax experts. National tax administrations, taxpayers, and businessmen alike all have a share in avoiding conflicting tax rules which might seriously hamper the development of world trade. These guidelines have also been published in a loose leaf version. The next revision is due late in 2005 or early in 2006, at which time an electronic version will also be offered.
Synopsis
This compact version of Transfer Pricing Guidelines provides the complete and current text of the OECD pricing guidelines accepted by member countries and to be used by multinational enterprises when transferring goods and services across