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|a 2076-9717
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|a OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
|h Elektronische Ressource
|c Organisation for Economic Co-operation and Development
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|a Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales
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260 |
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|a Paris
|b OECD Publishing
|c 2009
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|a Irregular
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|n (reproduction note)
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|a Taxation
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|a eng
|2 ISO 639-2
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|b OECD
|a OECD Books and Papers
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|a 2009-
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|a Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
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|a 10.1787/20769717
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/20769717
|x Verlag
|3 Volltext
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|a 336
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|a The OECD Transfer Pricing Guidelines for Multinational Enterprise and Tax Administrations provide guidance on the application of the "arm's length principle", which is the international consensus on transfer pricing, i.e. on the valuation for tax purposes of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, transfer pricing continues to be high on the agenda of tax administrations and taxpayers alike. 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 that may result from a dispute between two countries on the determination of the arm's length remuneration for their cross-border transactions with associated enterprises
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