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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017

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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017

610 pages, Paperback

First published July 28, 1994

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About the author

The Organisation for Economic Co-operation and Development (OECD) is an intergovernmental economic organisation with 35 member countries, founded in 1961 to stimulate economic progress and world trade. It is a forum of countries describing themselves as committed to democracy and the market economy, providing a platform to compare policy experiences, seeking answers to common problems, identify good practices and coordinate domestic and international policies of its members.

In 1948, the OECD originated as the Organisation for European Economic Co-operation (OEEC), led by Robert Marjolin of France, to help administer the Marshall Plan (which was rejected by the Soviet Union and its satellite states). This would be achieved by allocating American financial aid and implementing economic programs for the reconstruction of Europe after World War II. (Similar reconstruction aid was sent to the war-torn Republic of China and post-war Korea, but not under the name "Marshall Plan".)

In 1961, the OEEC was reformed into the Organisation for Economic Co-operation and Development by the Convention on the Organisation for Economic Co-operation and Development and membership was extended to non-European states. Most OECD members are high-income economies with a very high Human Development Index (HDI) and are regarded as developed countries.

The OECD's headquarters are at the Château de la Muette in Paris, France. The OECD is funded by contributions from member states at varying rates.

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Displaying 1 - 2 of 2 reviews
Profile Image for Nawasandi.
113 reviews9 followers
January 22, 2022
Well I kinda need only Chapter X - Financial Transactions for updating financial block of equation in my CGE model. It’ll help me out in adding new assumptions on how (should) the real sector and financial sector behave in a global economy whose tendency depart to even more integrated supply chains and away from perfectly competitive market.
Profile Image for Zulhanief.
15 reviews1 follower
October 13, 2011
must read book for tax consultant specialized in transfer pricing!
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