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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 - Oecd
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In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.

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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 2022, Org. for Economic Cooperation & Development, Paris

ISBN-13: 9789264526914

Trade paperback

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2009 2009, Organization for Economic Cooperation & Development

ISBN-13: 9789264075276

Trade paperback