OECD Transfer Pricing Guidelines definition
Examples of OECD Transfer Pricing Guidelines in a sentence
The principles of the OECD Transfer Pricing Guidelines will apply for purposes of determining the profits attributable to a permanent establishment, taking into account the different economic and legal circumstances of a single entity.
Issues related to the application of the arm’s length principle should similarly be decided having regard to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
Arm’s Length means “arm’s length” in accordance with the principles and methodologies described in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations as updated from time to time.
Issues related to the application of the arm's length principle should similarly be decided having regard to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations as periodi- cally amended.
The Parties further agree to ensure that appropriate documentation and supporting agreements are prepared, entered into and maintained where required to ensure compliance with the applicable transfer pricing rules and if appropriate the OECD Transfer Pricing Guidelines.
Issues related to the application of the arm’s length principle should similarly be decided having regard to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations as periodically amended.
With reference to Article 7 (Business Profits) The principles of the OECD Transfer Pricing Guidelines shall apply, by analogy, for the purposes of determining the profits attributable to a permanent establishment.
In the absence of exact rules for applying the transfer pricing methods under the Armenian legislation, in the hypothetical scenarios below the application of transfer pricing methods will be explained using the rules contained in Chapter II of the OECD Transfer Pricing Guidelines.
The Company and Steel Services agree that the pricing for all services provided under this Agreement is intended to be at arm’s length as defined by the OECD Transfer Pricing Guidelines and applicable local tax laws.
Issues related to the application ofthe arm's length principle should similarly be decided having regard to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Admin- istrations as periodically amended.