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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010

DOI: 10.1787/tpg-2010-en
The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which is the international consensus on transfer pricing, the valuation, for tax purposes, of cross-border transactions between associated enterprises.
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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010
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