Practical experience with the OECD Transfer Pricing Guidelines : proceedings of a seminar held in London in 1998 during the 52nd Congress of the International Fiscal Association
著者
書誌事項
Practical experience with the OECD Transfer Pricing Guidelines : proceedings of a seminar held in London in 1998 during the 52nd Congress of the International Fiscal Association
（IFA Congress seminar series, v. 23b）
Kluwer Law International, c1999
- : pbk
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注記
Chair: Michel Taly (France)
内容説明・目次
内容説明
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 throughout the world. It considered the results of a questionnaire to multinational groups in the Association, and the views of panel members and other participants.
目次
- 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.
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