Treatment of Intercompany Transfer Pricing for Tax Purposes: A Survey of Legislative and Administrative Issues
Tax authorities in several countries have intensified their surveillance of intercompany transfer pricing in recent years. This paper examines the legislative and administrative issues related to the treatment of intercompany transfer pricing for tax purposes. It reviews the existing international g...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
1992
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| Schriftenreihe: | IMF Working Papers
Working Paper No. 92/77 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Zusammenfassung: | Tax authorities in several countries have intensified their surveillance of intercompany transfer pricing in recent years. This paper examines the legislative and administrative issues related to the treatment of intercompany transfer pricing for tax purposes. It reviews the existing international guidelines and national rules on methods for determining appropriate transfer prices, as well as the issues related to tax administration practices for the implementation of those rules. Various systems, proposed or introduced to improve the predictability of taxation, are also examined. This paper further reviews the recent discussions on the "commensurate-with-income" standard and the pricing methodologies proposed thereunder. It finally reviews some alternative approaches to international income allocation which are proposed or adopted in lieu of the transfer pricing approach |
| Beschreibung: | 1 Online-Ressource (60 p) |
| ISBN: | 1451849923 9781451849929 |
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| spelling | Ikeda, Yuichi Verfasser aut Treatment of Intercompany Transfer Pricing for Tax Purposes A Survey of Legislative and Administrative Issues Ikeda, Yuichi Washington, D.C International Monetary Fund 1992 1 Online-Ressource (60 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 92/77 Tax authorities in several countries have intensified their surveillance of intercompany transfer pricing in recent years. This paper examines the legislative and administrative issues related to the treatment of intercompany transfer pricing for tax purposes. It reviews the existing international guidelines and national rules on methods for determining appropriate transfer prices, as well as the issues related to tax administration practices for the implementation of those rules. Various systems, proposed or introduced to improve the predictability of taxation, are also examined. This paper further reviews the recent discussions on the "commensurate-with-income" standard and the pricing methodologies proposed thereunder. It finally reviews some alternative approaches to international income allocation which are proposed or adopted in lieu of the transfer pricing approach Online-Ausg http://elibrary.imf.org/view/IMF001/07503-9781451849929/07503-9781451849929/07503-9781451849929.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Ikeda, Yuichi Treatment of Intercompany Transfer Pricing for Tax Purposes A Survey of Legislative and Administrative Issues |
| title | Treatment of Intercompany Transfer Pricing for Tax Purposes A Survey of Legislative and Administrative Issues |
| title_auth | Treatment of Intercompany Transfer Pricing for Tax Purposes A Survey of Legislative and Administrative Issues |
| title_exact_search | Treatment of Intercompany Transfer Pricing for Tax Purposes A Survey of Legislative and Administrative Issues |
| title_exact_search_txtP | Treatment of Intercompany Transfer Pricing for Tax Purposes A Survey of Legislative and Administrative Issues |
| title_full | Treatment of Intercompany Transfer Pricing for Tax Purposes A Survey of Legislative and Administrative Issues Ikeda, Yuichi |
| title_fullStr | Treatment of Intercompany Transfer Pricing for Tax Purposes A Survey of Legislative and Administrative Issues Ikeda, Yuichi |
| title_full_unstemmed | Treatment of Intercompany Transfer Pricing for Tax Purposes A Survey of Legislative and Administrative Issues Ikeda, Yuichi |
| title_short | Treatment of Intercompany Transfer Pricing for Tax Purposes |
| title_sort | treatment of intercompany transfer pricing for tax purposes a survey of legislative and administrative issues |
| title_sub | A Survey of Legislative and Administrative Issues |
| url | http://elibrary.imf.org/view/IMF001/07503-9781451849929/07503-9781451849929/07503-9781451849929.xml |
| work_keys_str_mv | AT ikedayuichi treatmentofintercompanytransferpricingfortaxpurposesasurveyoflegislativeandadministrativeissues |