Transfer Pricing and Multinational Enterprises

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Author(s):
OECD
01 June 1979
Pages:
100
ISBN:
9789264167773 (PDF) ;9789264119475(print)
http://dx.doi.org/10.1787/9789264167773-en
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Table of 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

 
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