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Transfer pricing and multinational enterprises : report of the OECD Committee on Fiscal Affairs, 1979.

Paris : Organisation for Economic Co-operation and Development, 1979.
ISBN 9264119477

Location Call Number Status Consortium Loan
George Washington
OECD iLibrary
WRLC Shared Collections Facility
HF5416.5 .O74 Off-site
HF5416.5 .O74 1979
Georgetown Law
GT Law Borrowing: GT patrons use Law catalog; Others use ILL
HF5416.5 .O74 1979
Howard Law
3rd Flr (non HU Law patrons - ILL borrowing only)
HF5416.5 .Or74 1979 Missing
Jacob Burns Law (George Washington)
GW Law: Restricted access policy--Borrowing through ILL only
HD2755.5 .O74
Subjects International business enterprises.
Transfer pricing.
Description 1 online resource (1 online resource (100 pages) )
data file rda
Copyright Date 1979.
Notes Includes bibliographical references.
In Collection OECD iLibrary. (OCoLC)45707962
Contents Preface -- Chapter 1. Summary of Problems -The Arm's Length Principle -General considerations -Relevant texts already published by the OECD -- Chapter 2. Goods -Introduction -The general principle of arm's length and its application in special situations -Methods of ascertaining an arm's length price -- Chapter 3. Technology and Trademarks -Scope of the chapter -Transfers of technology -Transfer pricing aspects of use of trademarks -- Chapter 4. Certain Intra-Group Services -Introduction -Services in a group of associated enterprises -Treatment for tax purposes of intra-group services -Summary of conclusions -- Chapter 5. Loans -Preliminary remarks -Scope of the chapter -Definition of loans -The general principle of arm's length pricing and its application in special situations -The rate of interest -Final remarks -- Annex. Recommendation of the OECD Council.
System Requirements Mode of access: Internet.
Source Description Title and description based on vended record of 2011-09-02.
Network Numbers (OCoLC)ocn297750590
WorldCat Search OCLC WorldCat


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