OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010

TheOECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the "e;arm's length principle"e;, which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent r...