Transfer pricing /
| Ente Autore: | |
|---|---|
| Natura: | eBook |
| Lingua: | Inglés |
| Pubblicazione: |
Geneva ; New York :
United Nations,
1999.
|
| Serie: | UNCTAD Series on issues in international investment agreements
|
| Soggetti: | |
| Accesso online: | https://unctad.org/system/files/official-document/psiteiitd11v1.en.pdf |
Sommario:
- 1. Explanation of the issue. A. Transfer pricing in transnational corporations.
- B. Transfer pricing methods in tax regulation.
- C. Cost-sharing arrangements.
- D. Advance pricing agreements.
- 2. Stocktaking and analysis. A. Transfer pricing legislation: a historical perspective.
- B. Status of related tax treaty articles.
- C. Status of arbitration venues.
- D. Potential conflicts around procedural issues.
- 3. Interaction with other issues and concepts.
- Conclusion: Economic and development implications and policy options. A. Issues.
- B. Enhancing the development dimension.