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                      PREFACE This study analyses a number of transfer pricing issues related to stock options. It has been prepared by the OECD Secretariat and benefited from considerable input and detailed discussions from the Delegates to the Working Party No. 6 on the Taxation of Multinational Enterprises of the Committee on Fiscal Affairs. When developing this Study, the OECD Secretariat also received formal and informal input from different sources in the business community. The study is published in the Tax Policy Studies series under the responsibility of the Secretary-General and the views expressed therein are not necessarily those of the Organisation and its members. After a brief introduction (Section A), the study contains a clarification of the scope of the analysis (Section B). The analysis is limited to transfer pricing issues arising between...