00671nam a2200109Ia 4500080001900000245009000019260002400109300001100133520038300144583002100527650001300548  a11.01.02 O6811  aOECD transfer pricing guidelines for multinational enterprises and tax administrators  bOECDaParisFRc2017  a607 p.  aFocuses 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.  c10/1/18kSANDRAW  aTAXATION