[转帖]OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax

07注册会计师

Hello, ladies or sirs who will be concerned,

This file which is attached herewith is the guidance report issued by OECD(Organization for economic co-operation and development) in english. On the world, especially in developed countries, the transfer pricing jobs are done well.And in china, from 21 century,especially from 1 january 2008 (The new corparet income tax is effective from this day),transfer pricing is paid attention more and more by related parties,such as tax administrations,multination enterprises,tax services agencies,and other parties who will face the potential transfer pricing risks.
But, the transfer pricing theory is at the basic status and the tax administrations and other tax service agencies are the students in this field. In china, we just start frame work and we are weak on conduction details.
So, we could refer to the international theory developments.
Please read it carefully and it will helpful for your future transfer pricing job.
2010-3/20103811481094292.rar

[此贴子已经被作者于2010-3-8 11:48:17编辑过]

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