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[ 洋図書 ] Dealing effectively with the challenges of transfer pricing.

-- Organisation for Economic Co-operation and Development, -- c2012. --

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ISBN [9264169075] (print)
ISBN13桁 9789264169074 (print)
テキストの言語 英語                  
分類：NDC10版 345.65
本タイトル Dealing effectively with the challenges of transfer pricing.
出版地・頒布地 Paris :
出版者・頒布者名 Organisation for Economic Co-operation and Development,
出版年・頒布年 c2012.
数量 105 p. :
他の形態的事項 ill. ;
大きさ 28 cm.
書誌注記 Includes bibliographical references.
内容注記 Foreword -- Abbreviations -- Executive Summary -- Preface -- Introduction -- Selecting the right cases -- Getting off to a good start -- Governance arrangements -- Maintaining progress, tackling delay -- Reaching a decision point -- Resources, skills and use of specialists -- Transfer pricing and developing countries -- Annex A: Denmark -- Annex B: South Africa -- Annex C: France -- Annex D: Transfer pricing risk identification and assessment -- Annex E: Cloud computing.
要約、抄録、注釈等 This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm's length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible.
団体名(副出標目) Organisation for Economic Co-operation and Development.
一般件名 Transfer pricing.
Transfer pricing -- Law and legislation.
資料情報1 『Dealing effectively with the challenges of transfer pricing.』　Organisation for Economic Co-operation and Development,　c2012. （所蔵館：中央　 請求記号：DF/345.6/D27/D　 資料コード：7102990914）
URL https://catalog.library.metro.tokyo.lg.jp/winj/opac/switch-detail.do?lang=ja&bibid=1352006711

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