 | 1977 - 886 pagini
...particular facilities available to them, such as transfer pricing which does not conform to an arm's length standard, for modifying in ways contrary to national...within the framework of law, regulations and prevailing labor relations and (1) respect the right of their employees to be represented by trade unions and... | |
 | Paul J. I. M. de Waart, Paul Peters, E. M. G. Denters - 1988 - 500 pagini
...particular facilities available to them, such as transfer pricing which does not conform to an arm's length standard, for modifying in ways contrary to national...tax base on which members of the group are assessed. Tax administrations of the various States concerned should keep a watchful eye on transfer prices within... | |
 | Andreas F. Lowenfeld, Yadh Ben Achour - 1995 - 470 pagini
...clear. On the one hand, paragraph 6 of the Guidelines on Employment and Industrial Relations read : "Enterprises should, within the framework of law,...practices in each of the countries in which they operate (6) in considering changes in their operations which would have major effects upon the livelihood of... | |
 | Lorraine Eden - 1998 - 788 pagini
...particular facilities available to them, such as transfer pricing which does not conform to any arm's length standard, for modifying in ways contrary to national...tax base on which members of the group are assessed. (Dunning 1993, 525) The 1963, 1977, and 1992 OECD Model Tax Conventions' The OECD's Committee on Fiscal... | |
 | Jennifer A. Zerk - 2006 - 14 pagini
...example, whereas provisions on employment and industrial relations previously applied to multinationals 'within the framework of law, regulations and prevailing...practices, in each of the countries in which they operate', the new version subjects multinationals to the framework of 'applicable law, regulations and prevailing... | |
 | 1986 - 69 pagini
..."Recommendation Concerning Termination of Employment at the Initiative of the Employer," adopted June 22, 1982. within the framework of law regulations and prevailing...practices, in each of the countries in which they operate, should: in considering changes in their operations which would have major effects upon their employees,... | |
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... refrain from making use of the particular facilities available to them, such as transfer pricing which does not conform to an arm's length standard, for modifying in ways contrary to national laws the tax base on which members of the group are assessed. 