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Dealing Effectively with the Challenges of Transfer Pricing

This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experi...

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Corporate Authors: Organisation for Economic Co-operation and Development., OECD iLibrary.
Format: Online Book
Language:English
Published: Paris : OECD Publishing, 2012.
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Online Access:Online version
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