OECD transfer pricing guidelines for multinational enterprises and tax administrators
Material type:
TextPublication details: OECD ParisFR 2017Description: 607 pSubject(s): Action note: - 10/1/18 SANDRAW
| Item type | Current library | Call number | Status | Barcode | |
|---|---|---|---|---|---|
| Monograph | CARICOM Documentation Centre | 11.01.02 O6811 (Browse shelf(Opens below)) | Available | 0000000031958 |
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.
10/1/18 SANDRAW
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