Transfer pricing guidelines for multinational enterprises and tax administrations / Organisation for Economic Cooperation and Development (OECD)

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Transfer pricing guidelines for multinational enterprises and tax administrations / Organisation for Economic Cooperation and Development (OECD)

Ebook

Organisation for Economic Cooperation and Development. Copenhague, November 1994

Published by OECD - 2017

Library: Madrid London Paris Champerret Paris Montparnasse Turin Berlin

Source: Syracuse

Item type: Ebook
Language: English

Publication year: 2017

Note

Glossary

Geographical area: MONDE

These guidelines are a revision of the 1979 OECD report on transfer pricing. They were approved by the Committee on Fiscal Affairs on 28 June 1995 and by the OECD Council for publication on 27 July 1995. These guidelines will be supplemented with additional chapters addressing other aspects of transfer pricing and will be periodically reviewed and revised on an ongoing basis. Current edition includes updates through 1998.