OECD transfer pricing guidelines for multinational enterprises and tax administrators
OECD transfer pricing guidelines for multinational enterprises and tax administrators
- ParisFR OECD 2017
- 607 p.
Focuses on the application of the arm's length principle to evaluate the transfer pricing of associated enterprises, member countries and non-member) and MNEs by indicating ways to find mutually satifactory solutions to transfer pricing cases, thereby minimising conflict among tax administrations and between the tax administrations and MNEs thereby avoiding costly litigation.
TAXATION
11.01.02 O6811
Focuses on the application of the arm's length principle to evaluate the transfer pricing of associated enterprises, member countries and non-member) and MNEs by indicating ways to find mutually satifactory solutions to transfer pricing cases, thereby minimising conflict among tax administrations and between the tax administrations and MNEs thereby avoiding costly litigation.
TAXATION
11.01.02 O6811