Coverart for item
The Resource OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 : (Slovenian version), Organisation for Economic Co-operation and Development, (electronic resource:)

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 : (Slovenian version), Organisation for Economic Co-operation and Development, (electronic resource:)

Label
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 : (Slovenian version)
Title
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010
Title remainder
(Slovenian version)
Statement of responsibility
Organisation for Economic Co-operation and Development
Title variation
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010
Creator
Contributor
Contributor
Subject
Language
  • slv
  • slv
Summary
Smernice OECD za dolo čanje transfernih cen za mednarodna podjetja in dav čne uprave prinašajo smernice za uporabo "neodvisnega tržnega načela", ki je mednarodni konsenz za dolo čanje transfernih cen, to pomeni, za vrednotenje č ezmejnih transakcij med povezanimi podjetji za davčne namene. V globalnem gospodarstvu, v katerem igrajo pomembno vlogo mednarodna podjetja, je tematika transfernih cen visoko na dnevnem redu tako dav čnih uprav kot dav čnih zavezancev. Države morajo zagotoviti, da se obdavčljivi dobički mednarodnih podjetij ne umetno preselijo iz obmo čij, ki sodijo pod njihovo pristojnost, in da dav čna osnova, ki jo v svojih državah izkažejo mednarodna podjetja, odraža gospodarske aktivnosti, ki so jih v državi opravila. Za dav čne zavezance je bistveno, da se omeji tveganje dvojne obdav čitve, ki je lahko posledica spora med dvema državama glede dolo čitve plačila po neodvisnem tržnem na čelu za njihove čezmejne transakcije med povezanimi podjetji. Svet OECD je leta 1995 odobril izvirno razli čico Smernic OECD za določanje transfernih cen. Omejena posodobljena različica je bila pripravljena leta 2009, predvsem zato, da bi zajela posodobitev Vzor čne davčne konvencije iz leta 2008, novega petega odstavka 25. člena, ki obravnava arbitražo, in spremembe Komentarja k 25. členu o postopkih skupnega dogovora za reševanje čezmejnih davčnih sporov. V izdaji iz leta 2010 je prišlo do pomembnih sprememb v I., II. in III. poglavju, zagotovljene so bile nove smernice za izbiro najprimernejše metode za dolo čanje transfernih cen glede na okoliš čine primera, praktično uporabo metod transakcijskega dobička (metoda stopnje čistega dobička in metoda porazdelitve dobička) in za izvajanje primerjalne analize oz. analize primerljivosti. Poleg tega je bil dodano novo IX. poglavje o vidikih transfernih cen pri preoblikovanju poslovanja. V preostalem delu Smernic OECD za določanje transfernih cen so bile narejene spremembe, ki jih je narekovala uskladitev gradiva
Cataloging source
FR-PaOEC
http://bibfra.me/vocab/relation/contentprovider
tjVFpgTpLrs
Government publication
international or intergovernmental publication
Language note
Slovenian
Literary form
non fiction
Nature of contents
dictionaries
http://bibfra.me/vocab/lite/organizationName
Organisation for Economic Co-operation and Development.
http://library.link/vocab/relatedWorkOrContributorName
  • Organisation for Economic Co-operation and Development
  • Organisation for Economic Co-operation and Development
http://library.link/vocab/subjectName
  • Taxation
  • Industry and Services
  • Trade
  • Finance and Investment
  • Law, Politics & Government
  • Law, General & Comparative
Label
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 : (Slovenian version), Organisation for Economic Co-operation and Development, (electronic resource:)
Instantiates
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Extent
1 online resource (370 p. )
File format
multiple file formats
Form of item
online
Isbn
9789264190405
Media category
computer
Media type code
c
Other control number
10.1787/9789264190405-sl
Specific material designation
remote
System control number
  • (FR-PaOEC)9789264190405-sl
  • (SSID)ssj0001433730
  • (PQKBManifestationID)11843163
  • (PQKBTitleCode)TC0001433730
  • (PQKBWorkID)11415325
  • (PQKB)11638095
  • (EXLCZ)993520000000003490
Label
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 : (Slovenian version), Organisation for Economic Co-operation and Development, (electronic resource:)
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Extent
1 online resource (370 p. )
File format
multiple file formats
Form of item
online
Isbn
9789264190405
Media category
computer
Media type code
c
Other control number
10.1787/9789264190405-sl
Specific material designation
remote
System control number
  • (FR-PaOEC)9789264190405-sl
  • (SSID)ssj0001433730
  • (PQKBManifestationID)11843163
  • (PQKBTitleCode)TC0001433730
  • (PQKBWorkID)11415325
  • (PQKB)11638095
  • (EXLCZ)993520000000003490

Library Locations

  • African Studies LibraryBorrow it
    771 Commonwealth Avenue, 6th Floor, Boston, MA, 02215, US
    42.350723 -71.108227
  • Alumni Medical LibraryBorrow it
    72 East Concord Street, Boston, MA, 02118, US
    42.336388 -71.072393
  • Astronomy LibraryBorrow it
    725 Commonwealth Avenue, 6th Floor, Boston, MA, 02445, US
    42.350259 -71.105717
  • Fineman and Pappas Law LibrariesBorrow it
    765 Commonwealth Avenue, Boston, MA, 02215, US
    42.350979 -71.107023
  • Frederick S. Pardee Management LibraryBorrow it
    595 Commonwealth Avenue, Boston, MA, 02215, US
    42.349626 -71.099547
  • Howard Gotlieb Archival Research CenterBorrow it
    771 Commonwealth Avenue, 5th Floor, Boston, MA, 02215, US
    42.350723 -71.108227
  • Mugar Memorial LibraryBorrow it
    771 Commonwealth Avenue, Boston, MA, 02215, US
    42.350723 -71.108227
  • Music LibraryBorrow it
    771 Commonwealth Avenue, 2nd Floor, Boston, MA, 02215, US
    42.350723 -71.108227
  • Pikering Educational Resources LibraryBorrow it
    2 Silber Way, Boston, MA, 02215, US
    42.349804 -71.101425
  • School of Theology LibraryBorrow it
    745 Commonwealth Avenue, 2nd Floor, Boston, MA, 02215, US
    42.350494 -71.107235
  • Science & Engineering LibraryBorrow it
    38 Cummington Mall, Boston, MA, 02215, US
    42.348472 -71.102257
  • Stone Science LibraryBorrow it
    675 Commonwealth Avenue, Boston, MA, 02445, US
    42.350103 -71.103784
Processing Feedback ...