OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2009
ISBN: 9789264075344
Platform/Publisher: OECD / OECD Publishing
Digital rights: Users: unlimited; Printing: chapters; Download: chapters
Subjects: Taxation / Finance and Investment / Industry and Services / Trade;

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the application of the "arm's length principle" for valuation for tax purposes of cross-border transactions between associated enterpri


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