The Resource The OECD master file : past and future

The OECD master file : past and future

Label
The OECD master file : past and future
Title
The OECD master file : past and future
Creator
Subject
Language
eng
Summary
This article provides an overview of the master file requirements that are introduced as part of the revised Chapter V of the OECD Transfer Pricing Guidelines. First, the new master file requirements are compared with the existing master file concept, followed by a discussion of potential issues related to the implementation of and/or conversion towards the new global master file
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 23 (2016), no. 6 ; p. 447-453
http://library.link/vocab/creatorName
  • Veldhuizen, R
  • Teneketzis, L
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • master file
Label
The OECD master file : past and future
Instantiates
Publication
Label
The OECD master file : past and future
Publication

Library Locations

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