OECD transfer pricing guidelines for multinational enterprises and tax administrations : July 2017.

• Material Type: 図書
• ISBN: 9789264262737 (print); 9264262733; 9789264265127 (pdf); 9264265120
• ISSN: 2076-9709 (print); 2076-9717 (online)
• ISSN (series): 2076-9709
• Title: OECD transfer pricing guidelines for multinational enterprises and tax administrations : July 2017.
• Series Title: OECD transfer pricing guidelines for multinational enterprises and tax administrations
• Title Heading: OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations.
• 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 (出版)
• Publication Date: 2017.
• Publication Date (W3CDTF): 2017
• Extent: 607 pages
• Size: 23 cm.
• Place of Publication (Country Code): FR
• Text Language Code: eng
• Note (Text Language): English.
• Content Type: text
• Media Type: unmediated
• Carrier Type: volume
• Subject Heading: transfer pricing.; OECD Transfer Pricing Guidelines.; BEPS Action Plan.; country-by-country reporting.; safe harbour.; arm's length principle.; valuation.; cross-border transaction.; documentation requirements.
• NDLC: DE64
• Target Audience: 一般
• Note (General): Includes glossary.
• Holding library: 国立国会図書館
• Call No.: DE64-B6691
• 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): 028532109; http://id.ndl.go.jp/bib/028532109
• OCLC No.: 1004450723; https://www.worldcat.org/oclc/1004450723
• Cataloging Rule: RDA
• Bibliographic Record Category (NDL): 211

• Summary, etc.: This 2017 edition of the OECD Transfer Pricing Guidelines incorporates the substantial revisions made in 2016 to reflect the clarifications and revisi...