The top trending podcasts and episodes on Podomatic.
Top Trending Podcasts
Rank
Change
FEATURED PODCASTS
100K CLUB
Tina Wang's show
By Tina Wang
Training4 Episodes
Share
The international standard that OECD member countries have agreed
should be used for determining transfer prices for tax purposes. It is set forth
in Article 9 of the OECD Model Tax Convention as follows: where
“conditions are made or imposed between the two enterprises in their
commercial or financial relations which differ from those which would be
made between independent enterprises, then any profits which would, but
for those conditions, have accrued to one of the enterprises, but, by reason of
those conditions, have not so accrued, may be included in the profits of that
enterprise and taxed accordingly”.more
The international standard that OECD member countries have agreed
should be used for determining transfer prices for tax purposes. It is set forth
in Article 9 of the OECD Model Tax Convention as follows: where
“conditions are made or imposed between the two enterprises in their
commercial or financial relations which differ from those which would be
made between independent enterprises, then any profits which would, but
for those conditions, have accrued to one of the enterprises, but, by reason of
those conditions, have not so accrued, may be included in the profits of that
enterprise and taxed accordingly”.less