Monitoring the OECD Transfer Pricing Guidelines : who monitors the monitors?
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The work Monitoring the OECD Transfer Pricing Guidelines : who monitors the monitors? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Monitoring the OECD Transfer Pricing Guidelines : who monitors the monitors?
Resource Information
The work Monitoring the OECD Transfer Pricing Guidelines : who monitors the monitors? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Monitoring the OECD Transfer Pricing Guidelines : who monitors the monitors?
- 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),
- Geographic coverage
- International
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/90Q1RiZr4BE/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/90Q1RiZr4BE/">Monitoring the OECD Transfer Pricing Guidelines : who monitors the monitors?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
