Transfer Pricing Guidelines For Multinational Enterprises And Tax Administrations
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This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendmen
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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the valuation for tax purposes of cross-border trans
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This report addresses the practical administration of transfer pricing programmes by tax administrations.
