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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2009.
$17.88
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- Provides guidance on the application of the arm's length principle for the determination of transfer prices between related parties.
- Includes detailed guidance on the selection and application of transfer pricing methods.
- Covers specific issues related to the transfer pricing of intangibles, services, and financial transactions.
- Provides guidance on the documentation of transfer pricing policies and practices.
- Includes a comprehensive glossary of terms.
- Updated to reflect the latest developments in international tax law.
- Essential for multinational enterprises and tax administrations.
- Written by a team of experts from the OECD and other international organizations.
Condition: New original from publisher
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