OECD transfer pricing guidelines for multinational enterprises and tax administrations 22 July 2010.
The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the "arm's length principle", which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross-border transactio...
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Autores Corporativos: | , |
Formato: | Libro electrónico |
Idioma: | Inglés |
Publicado: |
[Paris, France] :
OECD
c2010.
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Materias: | |
Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706827006719 |