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.
This site is powered by Keepeek 360, Logiciel de gestion Photos Professionnel for business.
|Link to this publication:|
|Link to this publication with cover:|
|Link to this page:|