文章基本信息
- 标题：TRANSFER PRICING APLLIED IN EUROPEAN COUNTRIES
- 本地全文：下载
- 作者：Ristea Luminita, Trandafir Adina
- 期刊名称：Annals of the University of Oradea : Economic Science
- 印刷版ISSN：1222-569X
- 电子版ISSN：1582-5450
- 出版年度：2008
- 卷号：XVII
- 期号：03
- 页码：498-502
- 出版社：University of Oradea
- 摘要：
This paper provides a background discussion of the arm's length principle, which is the international transfer pricing standard that OECD Member countries have agreed and should be used for tax purposes by MNE groups and tax administrations. The paper discusses the arm's length principle, reaffirms its status as the international standard, and sets forth guidelines for its application in a few European countries.
- 关键词：
arm’s length principle, transfer pricing, OECD guidelines
