The Resource OECD transfer pricing documentation now targets multinationals

OECD transfer pricing documentation now targets multinationals

Label
OECD transfer pricing documentation now targets multinationals
Title
OECD transfer pricing documentation now targets multinationals
Creator
Subject
Language
eng
Summary
The authors discuss the OECD's revised transfer pricing documentation guidelines, which shift the documentation responsibility from the tax administration to multinational enterprises
Citation source
In: Tax notes international. - Falls Church. - Vol. 83 (2016), no. 3 ; p. 229-233
http://library.link/vocab/creatorName
  • Feinschreiber, R
  • Kent, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Transfer Pricing Guidelines
  • MNE
  • documentation requirements
  • arm's length principle
  • risk assessment
  • audit
Label
OECD transfer pricing documentation now targets multinationals
Instantiates
Publication
Label
OECD transfer pricing documentation now targets multinationals
Publication

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