The Resource Monitoring the OECD Transfer Pricing Guidelines : who monitors the monitors?

Monitoring the OECD Transfer Pricing Guidelines : who monitors the monitors?

Label
Monitoring the OECD Transfer Pricing Guidelines : who monitors the monitors?
Title
Monitoring the OECD Transfer Pricing Guidelines : who monitors the monitors?
Creator
Subject
Language
eng
Summary
The OECD Transfer Pricing Guidelines promulgated in 2010, retained the Annex that was added in 1998 on monitoring member countries application of the Guidelines. The Annex provides a self-monitoring mechanism that includes an ongoing relationship with the Business Industry Advisory Committeee (BIAC). This article examines the monitoring process, including peer review, and BIAC's relationship with the United States Council for International Business, its sole U.S. representative. The relationship between OECD and BIAC provides grounds for challenging the way that BIAC selects its members in the context of self-monitoring
Citation source
In: Journal of international taxation. - New York. - Vol. 23 (2012),
http://library.link/vocab/creatorName
  • Feinschreiber, R
  • Kent, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
transfer pricing
Label
Monitoring the OECD Transfer Pricing Guidelines : who monitors the monitors?
Instantiates
Publication
Label
Monitoring the OECD Transfer Pricing Guidelines : who monitors the monitors?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...