OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010

Transfer Pricing Aspects of Business Restructurings

DOI:10.1787/tpg-2010-12-en

There is no legal or universally accepted definition of business restructuring. In the context of this chapter, business restructuring is defined as the cross-border redeployment by a multinational enterprise of functions, assets and/or risks. A ...



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