European Parliament Library

Transfer pricing guidelines for multinational enterprises and tax administrations

Table Of Contents
""CONTENTS""; ""Preface""; ""Glossary G""; ""Chapter 1. The Arm's Length Principle ""; ""A. Introduction""; ""B. Statement of the arm's length principle""; ""C. Guidance for applying the arm's length principle I""; ""Chapter II. Traditional Transaction Methods ""; ""A. Introduction""; ""B. Relationship to Article 9""; ""C. Types of traditional transaction methods""; ""D. Relationship to other methods""; ""Chapter III. Other Methods ""; ""A. Introduction ""; ""B. Transactional profit methods""; ""C. A non-arm's-length approach:global formulary apportionment""
Language
eng
Literary Form
non fiction
Copyright
Note
Description based upon print version of record
Physical Description
1 online resource (262 p.)
Specific Material Designation
remote
Form Of Item
online
Isbn
9789264192218

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