The Resource The commentary on article 9 : the changes and their significance and the ongoing work on the UN transfer pricing manual

The commentary on article 9 : the changes and their significance and the ongoing work on the UN transfer pricing manual

Label
The commentary on article 9 : the changes and their significance and the ongoing work on the UN transfer pricing manual
Title
The commentary on article 9 : the changes and their significance and the ongoing work on the UN transfer pricing manual
Creator
Subject
Language
eng
Summary
The authors, in this article, examine the limited changes to the Commentary on Article 9 of the UN Model (2011) and the significance of the differences with the Commentary on Article 9 of the OECD Model, together with a brief consideration of the proposed UN Transfer Pricing Manual
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 66 (2012),
http://library.link/vocab/creatorName
  • Sollund, S
  • Valadão, M.A. Pereira
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • UN Model
  • UN Transfer Pricing Manual
Label
The commentary on article 9 : the changes and their significance and the ongoing work on the UN transfer pricing manual
Instantiates
Publication
Label
The commentary on article 9 : the changes and their significance and the ongoing work on the UN transfer pricing manual
Publication

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