00754nam a2200145Ia 450000500170000008000190001724500900003626000240012630000110015052003830016158300210054465000130056594200130057899900170059120260716044134.0  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  cMmO6811  c61259d61259