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OECD transfer pricing guidelines for multinational enterprises and tax administrators

Material type: TextTextPublication details: OECD ParisFR 2017Description: 607 pSubject(s): Action note:
  • 10/1/18 SANDRAW
Summary: 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.
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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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