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  1. Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales
  2. Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2010
  3. Chapters
  4. Glossary. (French version).
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Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2010
Chapters
Avant-propos
Préface
Glossary. (French version).
Le principe de pleine concurrence
Méthodes de prix de transfert
Analyse de comparabilité
Méthodes administratives destinées à éviter et à régler les différends en matière de prix de transfert
Documentation
Considérations particulières applicables aux biens incorporels
Considérations particulières applicables aux services intra-groupe
Accords de répartition des coûts
Réorganisations d'entreprises et prix de transfert
Annexe aux Principes applicables en matière de prix de transfert
Annexe I au chapitre II. Sensibilité des indicateurs de marge brute et de marge nette
Annexe II au chapitre II. Exemple illustrant l'application de la méthode du partage des bénéfices résiduels
Annexe III au chapitre II. Différentes mesures de bénéfices lors de l'application d'une méthode transactionnelle de partage des bénéfices
Annexe au chapitre III. Exemple d'ajustement du fonds de roulement
Annexe au chapitre IV. Principes pour la conclusion d'accords préalables en matière de prix dans le cadre de la procédure amiable («APP PA»)
Annexe au chapitre VI. Exemples sur les actifs incorporels dont l'évaluation est très incertaine
Appendice. Recommandation du Conseil sur la détermination des prix de transfert entre entreprises associées [C(95)126/FINAL]
Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2009

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Glossary. (French version).

Content Provider OECD iLibrary
Organization OECD
Page Count 8
Starting Page 25
Ending Page 32
Language French
Publisher OECD Publishing
Publisher Date 2010-08-16
Access Restriction Open
Subject Keyword Taxation Industry and Services Trade
Content Type Text
Resource Type Chapter
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