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Arcotia Hatsidimitris - International Tax Dialogue

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Dealing Effectively with the Challenges<br />

of Transfer Pricing<br />

Contents<br />

Chapter 1. Introduction<br />

Chapter 2. Selecting the right cases<br />

Chapter 3. Getting off to a good start<br />

Chapter 4. Governance arrangements<br />

Chapter 5. Maintaining progress, tackling delay<br />

Chapter 6. Reaching a decision point<br />

Chapter 7. Resources, skllls and use of specialists<br />

Chapter 8. Transfer pricing and developing countries<br />

Annex A. Denmark<br />

Annex B. South Africa<br />

Annex C. France<br />

Annex D. Transfer pricing risk identification and assessment: the perspective of an advisor of MNEs<br />

Annex E. Cloud computing<br />

www.oecd.org/tax<br />

Please cite this publication as:<br />

OECD (2012), Dealing Effectively with the Challenges of Transfer Pricing, OECD Publishing.<br />

http://dx.doi.org/10.1787/10.1787/9789264169463-en<br />

This work is published on the OECD iLibrary, which gathers all OECD books, periodicals and statistical databases.<br />

Visit www.oecd-ilibrary.org, and do not hesitate to contact us for more information.<br />

ISBN 978-92-64-16907-4<br />

23 2012 14 1 P<br />

-:HSTCQE=V[^U\Y:

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