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OECD transfer pricing guidelines for multinational enterprises and tax administrations (Record no. 112198)

MARC details
000 -LEADER
fixed length control field 02309nam a22001817a 4500
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20220423151747.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 181128b2017 ||||| |||| 00| 0 eng
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789264262737
040 ## - CATALOGING SOURCE
Transcribing agency nls
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 336.207 OEC
245 ## - TITLE STATEMENT
Title OECD transfer pricing guidelines for multinational enterprises and tax administrations
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Canada
Name of publisher, distributor, etc. O E C D
Date of publication, distribution, etc. 2017
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note Contents:<br/>Foreword<br/>Preface<br/>Abbreviations and Acronyms<br/>Glossary<br/>The Arm's Length Principle<br/>Transfer Pricing Methods<br/>Comparability Analysis<br/>Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes<br/>Documentation<br/>Special Considerations for Intangibles<br/>Special Considerations for Intra-Group Services<br/>Cost Contribution Arrangements<br/>Transfer Pricing Aspects of Business Restructurings<br/>Annex to the OECD Transfer Pricing Guidelines<br/>Annex I to Chapter II. Sensitivity of Gross and Net Profit Indicators<br/>Annex II to Chapter II. Example to Illustrate the Application of the Residual Profit Split Method<br/>Annex III to Chapter II. lllustration of Different Measures of Profits When Applying a Transactional Profit Split Method<br/>Annex to Chapter III. Example of a Working Capital Adjustment<br/>Annex I to Chapter IV. Sample Memoranda of Understanding for Competent Authorities to Establish Bilateral Safe Harbours<br/>Annex II to Chapter IV. Guidelines for Conducting Advance Pricing Arrangements under the Mutual Agreement Procedure (MAP As)<br/>Annex I to Chapter V. Transfer Pricing Documentation – Master file<br/>Annex II to Chapter V. Transfer Pricing Documentation – Local file<br/>Annex III to Chapter V. Transfer Pricing Documentation – Country-by-Country Report<br/>Annex to Chapter VI. Examples to Illustrate the Guidance on Intangibles<br/>Annex to Chapter VIII. Examples to Illustrate the Guidance on Cost Contribution Arrangements<br/>Appendix. Recommendation of the Council on the Determination of Transfer Pricing between Associated Enterprises C(95)126/Final, as amended
600 ## - SUBJECT ADDED ENTRY--PERSONAL NAME
Personal name International Business Enterprises - Taxation
-- Transfer Pricing - Law & Legislation
-- OECD Countries
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.africataxjournal.com/wp-content/uploads/2018/01/OECD-TPG-Transfer-Pricing-Guidelines-for-Multinational-Enterprises-and-Tax-Administration-July-2017.pdf">https://www.africataxjournal.com/wp-content/uploads/2018/01/OECD-TPG-Transfer-Pricing-Guidelines-for-Multinational-Enterprises-and-Tax-Administration-July-2017.pdf</a>
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type BOOKs
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Materials specified (bound volume or other part) Damaged status Not for loan Collection code Home library Current library Shelving location Date acquired Source of acquisition Cost, normal purchase price Total Checkouts Full call number Barcode Date last seen Price effective from Koha item type
    Dewey Decimal Classification PB     Reference National Law School National Law School   28.11.2018 Purchased 8004.00   336.207 OEC 36825 28.11.2018 28.11.2018 BOOKs
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