Results 101 to 110 of about 372 (131)

2010 OECD Transfer Pricing Guidelines: Comments on the Impact in Andean Countries

International Transfer Pricing Journal, 2011
In July 2010, an updated version of the OECD Transfer Pricing Guidelines was released. This article considers the impact of the changes in the Andean countries.
S. Castro Jurado, M. Del Rio
openaire   +1 more source

The Concept of “Options Realistically Available” under the OECD Transfer Pricing Guidelines

International Transfer Pricing Journal, 2015
The author evaluates the transfer pricing concept of “options realistically available”. The article seeks to understand and analyse the meaning of this concept, identifies various factors that must be analysed to determine the options realistically available and briefly discusses some of the financial management tools and economic theories that can be ...
openaire   +1 more source

OECD Transfer Pricing Guidelines are not law in Malawi

2020
J. Roeleveld, T.(Tracy) Johnson
openaire   +1 more source

Transfer Pricing in Multinational Enterprises: A Case Study Based on the OECD Transfer Pricing Guidelines

SSRN Electronic Journal, 2013
Rossing, Christian Plesner, Rohde, Carsten, Cools, Martine   +2 more
openaire   +2 more sources

Neue OECD Transfer Pricing Guidelines 2022: Much ado about nothing? Synoptische Auswertung und Einordnung seit 1979

Internationale Steuer-Rundschau, 2022
Björn Heidecke
exaly  

Draft OECD Transfer Pricing Guidelines on Administrative Approaches to avoiding and resolving Transfer Pricing Disputes and Documentation

Intertax, 1995
James E. Crocker, Robert T. Cole
openaire   +1 more source

Remarks on Revenue Estimating and the OECD Transfer Pricing Guidelines

Intertax, 1995
openaire   +1 more source

OECD Transfer Pricing Guidelines Kapitel IX 2017: En juridisk og økonomisk undersøgelse af udkastet til det opdaterede kapitel IX i OECD’s Transfer Pricing Guidelines

2017
The purpose of this thesis is to analyze the impact and consequences of the updated OECD Transfer Pricing Guidelines chapter IX, regarding restructurings in a multinational enterprises. The goal is, through the analysis, to examine whether the updated Transfer Pricing Guidelines chapter IX provides further clarification on how taxpayers and tax ...
Brahe, Andreas Christian Andersen, Schiermacher, Frederik Gustav de Sousa   +1 more
openaire   +1 more source

Revised OECD Transfer pricing Guidelines and the Czech tax policy

Acta Universitatis Agriculturae Et Silviculturae Mendelianae Brunensis, 2014
Veronika Solilova
exaly  

Annex to the OECD Transfer Pricing Guidelines

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 2022
exaly