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Transfer Pricing
Research
Transfer pricing relates to the determination of the taxable profits that an enterprise realises from transactions with associated enterprises. The international consensus is that these profits should be comparable to the profits that would have been realised in comparable transactions between independent enterprises. This is the arm’s length principle, embodied in Article 9 of the OECD Model Tax Convention and in many countries' domestic legislation. The Transfer Pricing Guidelines provide guidance on its application.



 
Links
Wikipedia

OECD Transfer Pricing
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010

International Tax Review - Transfer Pricing
TP Week - Transfer Pricing weekly News from International Tax Review
TPN Transfer Pricing Network

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