The Resource More Latin nations moving toward arm's-length, OECD guidance

More Latin nations moving toward arm's-length, OECD guidance

Label
More Latin nations moving toward arm's-length, OECD guidance
Title
More Latin nations moving toward arm's-length, OECD guidance
Creator
Subject
Language
eng
Summary
An analysis of transfer pricing in Latin America shows that more nations are adopting Mexico's approach of applying the arm's length principle and relying on OECD guidelines than are following Brazil's system of requiring minimum profit margins
Citation source
In: Tax management transfer pricing. - Washington. - Vol. 14 (2005),
http://library.link/vocab/creatorName
Tropin, M.J
Geographic coverage
Latin America
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • arm's length principle
  • profit methods
Label
More Latin nations moving toward arm's-length, OECD guidance
Instantiates
Publication
Label
More Latin nations moving toward arm's-length, OECD guidance
Publication

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