OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
Title | OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 658 |
Release | 2022-01-20 |
Genre | |
ISBN | 9264921915 |
In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017
Title | OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 612 |
Release | 2017-07-10 |
Genre | |
ISBN | 9264265120 |
This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
OECD Guidelines for Multinational Enterprises 2002
Title | OECD Guidelines for Multinational Enterprises 2002 PDF eBook |
Author | Organisation for Economic Co-operation and Development |
Publisher | Org. for Economic Cooperation & Development |
Pages | 160 |
Release | 2002-12-05 |
Genre | Business & Economics |
ISBN |
The OECD Guidelines for Multinational Enterprises are recommendations to multinational enterprises on their business conduct in such areas as labour, environment, consumer protection and the fight against corruption. The recommendations are made by the 37 adhering governments and, although they are not binding, governments are committed to promoting their observance. This book provides an account of what the 37 adhering governments have been doing to enhance the contribution of the Guidelines to the improved functioning of the global economy. It also provides an overview of the challenges for multinational enterprises of managing their supply chains and their relations with other business partners in a responsible manner.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2009
Title | OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2009 PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 247 |
Release | 2009-08-18 |
Genre | |
ISBN | 9264075348 |
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the valuation for tax purposes of cross-border transactions between associated enterprises.
OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear Sector
Title | OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear Sector PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 192 |
Release | 2018-03-07 |
Genre | |
ISBN | 9264290583 |
The OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear Sector helps enterprises implement the due diligence recommendations contained in the OECD Guidelines for Multinational Enterprises along the garment and footwear supply chain.
OECD Guidelines for Multinational Enterprises Revision 2000
Title | OECD Guidelines for Multinational Enterprises Revision 2000 PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 67 |
Release | 2003-10-21 |
Genre | |
ISBN | 9264033971 |
The revised OECD Guidelines for Multinational Enterprises were adopted by the governments of the 30 Member countries of the OECD and Argentina, Brazil and Chile on the occasion of the OECD's annual Council meeting at Ministerial level in Paris on 27 ...
The OECD Guidelines for Multinational Enterprises
Title | The OECD Guidelines for Multinational Enterprises PDF eBook |
Author | OECD |
Publisher | |
Pages | 0 |
Release | 1997 |
Genre | |
ISBN |
This report explains the nature and scope of the guidelines. Its purpose is to make the guidelines better known and to contribute to their effective implementation. Attached are some contributions to the Special Session on the Multilateral Agreement on Investment, Paris 17 September 1997.