Page 65 - Central and Eastern European Transfer Pricing Review

Glossary

of Terms

APA Advance Pricing Arrangement MAP Mutual Agreement Procedure
BvD Bureau van Dijk OECD Organization for Economic Co-operation
and Development
CIT Corporate Income Tax
OECD
CPLM Cost Plus Method
Guidelines OECD Transfer Pricing Guidelines for
CUP Comparable Uncontrolled Price Multinational Enterprises and Tax
Administrations (22 July 2010)
EU European Union
RPM Resale Price Method
EU JTPF EU Joint Transfer Pricing Forum
TNMM Transactional Net Margin Method
EUR Euro
VAT Value Added Tax
IFRS International Financial Reporting Standards

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