midmarket and multinational enterprises
categories," said Scott Scherr, CEO, president, and founder of Ultimate Software.
The Draft Guidelines reaffirm the OECD's support for the arm's-length principle as set forth in Article 9 of the OECD Model Tax Convention and in its 1979 report, Transfer Pricing and Multinational Enterprises
Hymer came to the conclusion that underdeveloped countries need to devote a major share of their scarce resources to establishing multinational enterprises
This Annual Report provides an account of the actions taken by the 42 adhering governments over the 12 months to June 2010 to enhance the contribution of the OECD Guidelines for Multinational Enterprises
to the improved functioning of the global economy.
The guidelines are recommendations addressed by governments to multinational enterprises
operating in or from adhering countries.
1) Citations are generally to the services and intangible property portions of the OECD's Transfer Pricing Guidelines for Multinational Enterprises
and Tax Administration reprinted the BNA Daily Tax Report (No.
Statement users express concern that for multinational enterprises
, the home country is diminishing in importance as the sole basis for reporting export sales.
The Guidelines for Multinational Enterprises
are recommendations to international businesses on conduct in such areas as labour, the environment, consumer protection and the fight against corruption.
com/research/137dae/oecd_transfer_pric) has announced the addition of the "OECD Transfer Pricing Guidelines for Multinational Enterprises
and Tax Administrations 2009" report to their offering.
See Organisation for Economic Co-operation and Development, Report of the Committee on Fiscal Affairs, Transfer Pricing and Multinational Enterprises
(1979) (hereinafter referred to as "1979 OECD Report").
According to two reports that summarize the research findings, The Strategic Role of Localization in Multinational Enterprises
and Current Web Globalization Practices: An Industry Analysis, there is a gap in the perceived and actual importance multinational corporations place on localization of their software, websites, and products for international markets.
Top-tier software vendors, content providers, multinational enterprises
, and government agencies rely on Basis Technology's solutions for Unicode compliance, language identification, multilingual search, normalization, transliteration, and entity extraction.