OECD revision of chapters I-III and IX of the transfer pricing guidelines: some commets on hierarchy of methods and re-characterization of actual transactions undertaken

Guglielmo Maisto

OECD revision of chapters I-III and IX of the transfer pricing guidelines: some commets on hierarchy of methods and re-characterization of actual transactions undertaken

Guglielmo Maisto

Università Cattolica del Sacro Cuore

Risultato della ricerca: Contributo in libro › Capitolo

Abstract

This contribution examines the OECD revision of chapters I-III and IX of the transfer pricing guidelines released on 22 July 2010 and focuses on the hierarchy among the different transfer pricing methods and on the guidance on recognition of actual transaction undertaken

Lingua originale	Inglese
Titolo della pubblicazione ospite	The 2010 OECD Updates : Model Tax Convention & Transfer Pricing Guidelines. A Critical Review
Editor	Dennis Weber, Stef Van Weeghel
Pagine	173-182
Numero di pagine	10
Stato di pubblicazione	Pubblicato - 2011

Keywords

OECD
transfer pricing

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title = "OECD revision of chapters I-III and IX of the transfer pricing guidelines: some commets on hierarchy of methods and re-characterization of actual transactions undertaken",

abstract = "This contribution examines the OECD revision of chapters I-III and IX of the transfer pricing guidelines released on 22 July 2010 and focuses on the hierarchy among the different transfer pricing methods and on the guidance on recognition of actual transaction undertaken",

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author = "Guglielmo Maisto",

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OECD revision of chapters I-III and IX of the transfer pricing guidelines: some commets on hierarchy of methods and re-characterization of actual transactions undertaken. / Maisto, Guglielmo.
The 2010 OECD Updates : Model Tax Convention & Transfer Pricing Guidelines. A Critical Review. a cura di / Dennis Weber; Stef Van Weeghel. 2011. pag. 173-182.

Risultato della ricerca: Contributo in libro › Capitolo

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KW - OECD

KW - transfer pricing

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BT - The 2010 OECD Updates : Model Tax Convention & Transfer Pricing Guidelines. A Critical Review

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OECD revision of chapters I-III and IX of the transfer pricing guidelines: some commets on hierarchy of methods and re-characterization of actual transactions undertaken

Abstract

Keywords

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