http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Transfer pricing and multinational enterprises
Organisation for Economic Co-operation and Development
[OECD Publications and Information Center, distributor]
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.
Transfer pricing, corresponding adjustments and the mutual agreement procedure. -- The taxation of multinational banking enterprises. -- The allocation of central management and service costs.
of the OECD Committee on Fiscal Affairs, 1984.
reports of the OECD Committee on Fiscal Affairs.
Published in French under the title: Prix de transfert et entreprises multinationales : trois etudes fiscales.
Paris : Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Center, distributor], 1984