OECD transfer pricing guidelines for multinational enterprises and tax administrations.

• Material Type: 図書
• ISBN: 9789264075276
• Title: OECD transfer pricing guidelines for multinational enterprises and tax administrations.
• Edition: 2009 ed.
• Author Heading: 経済協力開発機構 ケイザイ キョウリョク カイハツ キコウ ( 00268474 )Authorities
• Publication, Distribution, etc.: Paris : OECD
• Publication Date: 2009.
• Publication Date (W3CDTF): 2009
• Extent: 243 p. ; 23 cm.
• Place of Publication (Country Code): FR
• Text Language Code: eng
• Subject Heading: International business enterprises -- Taxation -- Law and legislation.; Income tax -- Law and legislation.; Transfer pricing -- Law and legislation.; Transferpreis.; Multinationales Unternehmen.; Finanzverwaltung.; OECD-Staaten.; Fremdvergleichspreis.; Verrechnungspreis.
• LCC: K4542
• NDLC: DE64
• Note (General): OECD code: 23 2009 11 1 P.; Corrigenda to OECD publications may be found online at: www.oecd.org/publishing/corrigenda.; Related URL: http: //www.sourceoecd.org/9789264075276.; Related URL: Table of contents http: //bvbr.bib-bvb.de: 8991/F?func=service&doc_library=BVB01&doc_number=018004148&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.; Related URL: http: //www.sourceoecd.org/9789264075344.
• Note (Additional Physical Form Available): Also available online.
• Holding library: 国立国会図書館
• Call No.: DE64-B4870
• Data Provider (Database): 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• Bibliographic ID (NDL): 000010928413; http://id.ndl.go.jp/bib/000010928413
• LC Control Number: 2009456922; https://lccn.loc.gov/2009456922
• OCLC No.: 441208839; https://www.worldcat.org/oclc/441208839
• Cataloging Rule: Anglo-American Cataloging Rules
• Bibliographic Record Category (NDL): 211

• Contents: The arm's length principleTraditional transaction methodsOther methods...
• Summary, etc.: This publication provides guidance on the application of the "arm's length principle" for valuation for tax purposes of cross-border transactions betw...