OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 by Organization for Economic Cooperation and Development
English | 2017 | ISBN: 9264262733 | 608 Pages | PDF | 7.5 MB
English | 2017 | ISBN: 9264262733 | 608 Pages | PDF | 7.5 MB
This book provide guidance on the application of the "arm’s length principle", which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross-border transactions between associated enterprises.