OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010
OECD | Aug 2010 | ISBN: 9264090339 | 375 pages | PDF | 2 MB
OECD | Aug 2010 | ISBN: 9264090339 | 375 pages | PDF | 2 MB
This book 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 transactions between associated enterprises.