Transcription of OECD Transfer Pricing Guidelines for Multinational ...
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OECD Transfer Pricing Guidelines for Multinational ...
ISBN 978-92-64-09033-0 23 2010 09 1 Pw w w. o e c d . o rgJuly 2010 OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations-:HSTCQE=U^UXXU:OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax AdministrationsThe OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the arm s length principle , which is the international consensus on Transfer Pricing , 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 is high on the agenda of tax administrators and taxpayers alike. Governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdictions and that the tax base reported by MNEs in their respective countries reflects the economic activity undertaken therein.
ISBN 978-92-64-09033-0 23 2010 09 1 P www.oecd.org July 2010 d OEC D Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
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