New Zealand 2011
This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experi...
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Formato: | Libro electrónico |
Idioma: | Inglés |
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Paris :
OECD
2012.
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Colección: | OECD reviews of evaluation and assessment in education.
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Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704882706719 |