The Resource Safe harbours on the horizon?

Safe harbours on the horizon?

Label
Safe harbours on the horizon?
Title
Safe harbours on the horizon?
Creator
Subject
Language
eng
Summary
This article examines the OECD Discussion Draft for a proposed revision of Chapter IV (safe harbours) of the OECD Transfer Pricing Guidelines and model MOU. The article looks at (I) safe harbours around the world, (II) impact on US transfer pricing audits and (III) impact on Canadian transfer pricing audits
Citation source
In: Transfer pricing international journal. - London. - Vol. 14 (2013),
Geographic coverage
North America
Language note
English
http://bibfra.me/vocab/lite/organizationName
Ernst & Young
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • MNE
  • safe harbour
  • memorandum of understanding
Label
Safe harbours on the horizon?
Publication

Library Locations

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