search query: @indexterm EEC / total: 9836
reference: 145 / 9836
| Author: | Collin, P. Mangeot, Cl. |
| Title: | Le regime des prix de transfert: evolution recente en Europe et aux Etats-Unies (Transfer pricing: new developments in Europe and the United States) |
| Journal: | Revue Francaise de Comptabilite
1992 : NR. 237, p. 47-51 |
| Index terms: | EEC USA TRANSFER PRICING |
| Language: | fre |
| Abstract: | The article summarizes the latest legal regulations on trasfer pricing: the price used by multinationals in ther transborder intra-firm dealings. Such pricing practices are strictly regulated by national law to rule out tax avoidance. In this area a multilateral convention of EC has been agreed upon in 1990. |
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