000 00725nam a2200133Ia 4500
080 _a11.01.02 O6811
245 _aOECD transfer pricing guidelines for multinational enterprises and tax administrators
260 _bOECD
_aParisFR
_c2017
300 _a607 p.
520 _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.
583 _c10/1/18
_kSANDRAW
650 _aTAXATION
942 _cM
_mO6811
999 _c37944
_d37944