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OECD TRANSFER PRICING GUIDELINE [1 record]
Record 1 - internal organization data 2025-11-10
Record 1, English
Record 1, Subject field(s)
- Titles of International Laws and Regulations
- Corporate Economics
- Foreign Trade
- Financial Accounting
Record 1, Main entry term, English
- OECD Transfer Pricing Guideline for Multinational Enterprises and Tax Administrations
1, record 1, English, OECD%20Transfer%20Pricing%20Guideline%20for%20Multinational%20Enterprises%20and%20Tax%20Administrations
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- OECD Transfer Pricing Guideline 2, record 1, English, OECD%20Transfer%20Pricing%20Guideline
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The Canada Revenue Agency (CRA) and Canadian courts have used the OECD's Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrators (Guidelines), which provide guidance on applying the arm's length principle in the context of transfer pricing, in applying and interpreting the transfer pricing rules in the Tax Act. 3, record 1, English, - OECD%20Transfer%20Pricing%20Guideline%20for%20Multinational%20Enterprises%20and%20Tax%20Administrations
Record number: 1, Textual support number: 1 OBS
OECD Transfer Pricing Guideline for Multinational Enterprises and Tax Administrations; OECD Transfer Pricing Guideline: designations usually used in the plural. 4, record 1, English, - OECD%20Transfer%20Pricing%20Guideline%20for%20Multinational%20Enterprises%20and%20Tax%20Administrations
Record number: 1, Textual support number: 2 OBS
OECD: Organisation for Economic Co-operation and Development. 4, record 1, English, - OECD%20Transfer%20Pricing%20Guideline%20for%20Multinational%20Enterprises%20and%20Tax%20Administrations
Record 1, Key term(s)
- OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
- OECD Transfer Pricing Guidelines
Record 1, French
Record 1, Domaine(s)
- Titres de lois et de règlements internationaux
- Économie de l'entreprise
- Commerce extérieur
- Comptabilité générale
Record 1, Main entry term, French
- Principe de l'OCDE applicable en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales
1, record 1, French, Principe%20de%20l%27OCDE%20applicable%20en%20mati%C3%A8re%20de%20prix%20de%20transfert%20%C3%A0%20l%27intention%20des%20entreprises%20multinationales%20et%20des%20administrations%20fiscales
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- Principe de l'OCDE applicable en matière de prix de transfert 2, record 1, French, Principe%20de%20l%27OCDE%20applicable%20en%20mati%C3%A8re%20de%20prix%20de%20transfert
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
L'Agence du revenu du Canada (ARC) et les tribunaux canadiens ont suivi, dans l'application et l'interprétation des règles en matière de prix de transfert prévues dans la Loi de l'impôt, les Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales (lignes directrices), qui fournissent des lignes directrices pour l'application du principe de pleine concurrence dans le contexte des prix de transfert. 3, record 1, French, - Principe%20de%20l%27OCDE%20applicable%20en%20mati%C3%A8re%20de%20prix%20de%20transfert%20%C3%A0%20l%27intention%20des%20entreprises%20multinationales%20et%20des%20administrations%20fiscales
Record number: 1, Textual support number: 1 OBS
Principe de l'OCDE applicable en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales; Principe de l'OCDE applicable en matière de prix de transfert : désignations habituellement utilisées au pluriel. 4, record 1, French, - Principe%20de%20l%27OCDE%20applicable%20en%20mati%C3%A8re%20de%20prix%20de%20transfert%20%C3%A0%20l%27intention%20des%20entreprises%20multinationales%20et%20des%20administrations%20fiscales
Record number: 1, Textual support number: 2 OBS
OCDE : Organisation de coopération et de développement économiques. 4, record 1, French, - Principe%20de%20l%27OCDE%20applicable%20en%20mati%C3%A8re%20de%20prix%20de%20transfert%20%C3%A0%20l%27intention%20des%20entreprises%20multinationales%20et%20des%20administrations%20fiscales
Record 1, Key term(s)
- Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales
- Principes de l'OCDE applicables en matière de prix de transfert
Record 1, Spanish
Record 1, Textual support, Spanish
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