haku: @author Collin, P. / yhteensä: 7
viite: 6 / 7
Tekijä: | Collin, P. Mangeot, Cl. |
Otsikko: | Le regime des prix de transfert: evolution recente en Europe et aux Etats-Unies (Transfer pricing: new developments in Europe and the United States) |
Lehti: | Revue Francaise de Comptabilite
1992 : NR. 237, p. 47-51 |
Asiasana: | EEC USA TRANSFER PRICING |
Kieli: | fre |
Tiivistelmä: | 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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