Transfer Pricing Guidelines For Multinational Enterprises And Tax Administrations
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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017
This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2009
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the valuation for tax purposes of cross-border transactions between associated enterprises.