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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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development Staff (corporate author)
Autores Corporativos: Organisation for Economic Co-operation and Development Staff Corporate Author (corporate author), Organisation for Economic Co-operation and Development (-)
Formato: Libro electrónico
Idioma:Inglés
Publicado: [Paris, France] : OECD c2010.
Materias:
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706827006719

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