Gaois

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  1. FINANCE|taxation · INTERNATIONAL ORGANISATIONS|world organisations|world organisation

    #613755

    IATE #910967
    Treoirlínte ECFE maidir le Praghsáil Aistrithe Reference "'Conclúidí ón gComhairle maidir le cánachas gnó - a bhfuil i ndán don chód iompair', an Chomhairle Eorpach, http://www.consilium.europa.eu/ga/press/press-releases/2015/12/08-ecofin-conclusions-business-taxation/ [5.1.2017] ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    OECD-Leitsätze für Verrechnungspreise
    de
    Comment "CONTEXT: Verhaltenskodex ""Unternehmensbesteuerung"""
    OECD Transfer Pricing Guidelines | OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
    en
    Definition "guidance on the application of the ""arm's length principle"" for the valuation, for tax purposes, of cross-border transactions between associated enterprises" Reference "OECD, Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, http://www.oecd.org/tax/transfer-pricing/transfer-pricing-guidelines.htm [29.2.2016]"
    Comment Originally approved by the OECD Council in 1995.
    principes applicables en matière de prix de transfert | principes de l'OCDE applicables en matière de prix de transfert
    fr
    Definition lignes directrices sur l’application du « principe de pleine concurrence » pour la valorisation aux fins fiscales des transactions internationales entre entreprises associées Reference "Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales, http://www.oecd.org/fr/ctp/prix-de-transfert/principes-de-locde-applicables-en-matiere-de-prix-de-transfert.htm [19.5.2016]"