rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Transfer pricing and multinational enterprises
    sub title: three taxation issues : reports
  title info:
    title: Transfer pricing and multinational enterprises
    sub title: three taxation issues
  name:
    name part: Organisation for Economic Co-operation and Development
    name part: Committee on Fiscal Affairs.
    role:
      role term: creator
  name:
    name part: Organisation for Economic Co-operation and Development
    name part: Committee on Fiscal Affairs.
  type of resource: text
  genre: bibliography
  origin info:
    place:
      place term: fr
    place:
      place term: Paris
    place:
      place term: Washington, D.C.]
    publisher: Organisation for Economic Co-operation and Development
    publisher: [OECD Publications and Information Center, distributor]
    date issued: 1984
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: 91 pages ; 23 cm
  abstract: Three reports supplementing the 1979 report "Transfer pricing and multinational enterprises", considering the ways in which a multinational enterprise may be relieved from "economic double taxation" when transfer prices are adjusted by tax authorities; transfer pricing in the particular sector of banking; and issues related to the allocation of management and service costs for tax purposes.
  table of contents: Transfer pricing, corresponding adjustments and the mutual agreement procedure. -- The taxation of multinational banking enterprises. -- The allocation of central management and service costs.
  note: of the OECD Committee on Fiscal Affairs, 1984.
  note: reports of the OECD Committee on Fiscal Affairs.
  note: Published in French under the title: Prix de transfert et entreprises multinationales : trois etudes fiscales.
  note: Includes bibliographical references.
  subject:
    topic: International business enterprises
    topic: Taxation
    topic: Law and legislation
  subject:
    topic: Double taxation
  classification: K4542 .T73 1984
  classification: 341.7/5
  classification: (23 84 05 1)
  classification: 85.25
  related item:
    title info:
      title: Transfer pricing and multinational enterprises
    origin info:
      publisher: Paris : Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Center, distributor], 1984
    identifier: (OCoLC)609530677
  identifier: 9264126260
  identifier: 85137222
  record info:
    record content source: DLC
    record creation date: 850402
    record change date: 20151014063831.0
    record identifier: in00000576787
    language of cataloging:
      language term: eng