OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2009

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the application of the "e;arm's length principle"e; for valuation for tax purposes of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are no...