Ifa: Practical Experience with the OECD Transfer Pricing Guidelines: Practical Experience with the OECD Transfer Pricing Guidelines

This text contains the proceedings of the IFA Congress Seminar held in 1998. The seminar considered whether the OECD Guidelines had started to influence tax legislation or the practice of Revenue authorities. The seminar reviewed developments in transfer pricing legislation worldwide.

List of contents

Outline of the Seminar. Chairman's Introduction. Key-note Papers. Recent Developments in Legislation internationally; H. Hamaekers. OECD Transfer Pricing Guidelines -- Practical Experience; I. Nilsson. OECD Transfer Pricing Guidelines -- a Business Perspective; A. Storck. The Perspective of Tax Administrations and the OECD; R.E. Haigh. The US Perspective; B. Mattson. Panel Discussion. Monitoring; Dr. Storck. Advance Pricing Agreements; Miss Morgan. Whether the strict order or best method rule is preferable; Prof. Hamaekers. Methods to resolve conflict; Dr. Storck. Burden of proof; Prof. Hamaekers. Penalties; Dr. Storck. Secret comparables; Dr. Storck. Experiences of non-OECD member countries; Miss. Morgan. Update of the discussions at Working Party 6; Mr Haigh. Closing Address; R. Haigh. What's new in OECD? Global Trading. Electronic Commerce.

Product details

• Authors: Ifa, International Fiscal Associaiton (Ifa), International Fiscal Association (Ifa), International Fiscal Association Staff
• Publisher: Wolters Kluwer Law & Business
• Languages: English
• Product format: Paperback / Softback
• Released: 01.01.1999
• EAN: 9789041112989
• ISBN: 978-90-411-1298-9
• No. of pages: 52
• Dimensions: 156 mm x 234 mm x 4 mm
• Weight: 109 g
• Series: Ifa Congress Seminar Series; Ifa Congress Seminar Series; Ifa Congress Series Set
• Subject: Social sciences, law, business > Business > Economics