Traduction de «ajustement des prix de transfert » (Français → Anglais) :

adjustment of profits | transfer pricing adjustment

advance pricing agreement | advance pricing arrangement | APA [Abbr.]

OECD Transfer Pricing Guidelines | OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

Animal Industries Award in Extension and Public Service

economic price adjustment

adjusted consumer price index

transfer cost | transfer price

As price is one of the main determinants of purchasing choices, market-based instruments can also help get prices right and internalise environmental costs, thereby supporting the uptake of energy and environmentally efficient products.

Transfer prices, which do not reflect economic reality: The Commission's October 2015 decisions on the tax treatment of Fiat in Luxembourg and Starbucks in the Netherlands concluded that the tax rulings endorsed transfer prices, which did not reflect the conditions that apply between independent companies at arm’s length.

EUR 1 million to support developing countries in the OECD BEPS inclusive framework e.g. paying for their participation costs, assisting them with BEPS implementation. EUR 1 million to support the international implementation of Addis Tax Initiative by donor and recipient countries, by supporting an international coordinating secretariat. EUR 0. 3 million (to be added to later) to support the participation of developing countries in the UN Tax Committee and sub-committees. A tripartite initiative on transfer pricing (with OECD and WB/IFC) to provide technical and policy support to developing countries in the transfer pricing area.

All these amounts shall be measured in 2011 prices and adjusted to current prices by applying the most recent GDP deflator for the EU expressed in euro, as provided by the Commission, which is available when the draft budget is drawn up.