MARC details
| 000 -LEADER |
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| fixed length control field |
02901nas a22002898i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
20769717 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
JGU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230412020019.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION |
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| fixed length control field |
s x mssy|||i| |0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
Paper back |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
101126|2009||||fr |||goy i|0| 0 eengd |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9789264262737 |
| 022 0# - INTERNATIONAL STANDARD SERIAL NUMBER |
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| International Standard Serial Number |
2076-9717 |
| 024 7# - OTHER STANDARD IDENTIFIER |
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| Standard number or code |
10.1787/20769717 |
| Source of number or code |
doi |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
FR-PaOEC |
| Transcribing agency |
0 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Edition number |
23 |
| Classification number |
341.4844026471 |
| Item number |
OE- |
| 245 00 - TITLE STATEMENT |
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| Title |
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Name of publisher, distributor, etc |
OECD Publishing. |
| Place of publication, distribution, etc |
Paris |
| Date of publication, distribution, etc |
2017 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
607p. |
| 310 ## - CURRENT PUBLICATION FREQUENCY |
|---|
| Current publication frequency |
Irregular. |
| 362 0# - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
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| Dates of publication and/or sequential designation |
2009- |
| 520 3# - SUMMARY, ETC. |
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| Summary, etc |
The role of multinational enterprises (MNEs) in world trade has increased dramatically over the last 20 years. For MNEs, specific problems regarding taxation arise at both policy and practical levels. At the policy level, countries need to reconcile their legitimate right to tax the profits of a taxpayer based upon income and expenses that can reasonably be considered to arise within their territory with the need to avoid the taxation of the same item of income by more than one tax jurisdiction. At a practical level, the taxing rights that each country asserts depend on whether the country uses a system of taxation that is residence-based, source-based, or both. OECD member countries have chosen a separate entity approach as the most reasonable means for achieving equitable results and minimising the risk of unrelieved double taxation. Thus, each individual group member in an MNE is subject to tax on the income arising to it (on a residence or source basis). To ensure the correct application of the separate entity approach, OECD member countries have adopted the arm's length principle, under which the effect of special conditions on the levels of profits should be eliminated. These Transfer Pricing Guidelines focus on the application of the arm's length principle to evaluate the transfer pricing of associated enterprises. The Guidelines are intended to help tax administrations (of both OECD member countries and non-member countries) and MNEs by indicating ways to find mutually satisfactory solutions to transfer pricing cases, thereby minimizing conflict among tax administrations and between tax administrations and MNEs and avoiding costly litigation. The Guidelines analyse the methods for evaluating whether the conditions of commercial and financial relations within an MNE satisfy the arm's length principle and discuss the practical application of those methods. They also include a discussion of global formulary apportionment. These Guidelines are updated from time to time. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Taxation. |
| 9 (RLIN) |
43419 |
| 775 0# - OTHER EDITION ENTRY |
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| Title |
Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales |
| International Standard Book Number |
2076-9723 |
| Language code |
fre. |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) |
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| a |
.b3159217x |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Print |
| Koha issues (borrowed), all copies |
1 |
