Transcription of OECD Transfer Pricing Guidelines for Multinational ...
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OECD Transfer Pricing Guidelines for Multinational ...
ISBN 978-92-64-09033-0 23 2010 09 1 Pw w w. o e c d . o rgJuly 2010 OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations-:HSTCQE=U^UXXU:OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax AdministrationsThe OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the arm s length principle , which is the international consensus on Transfer Pricing , on the valuation, for tax purposes, of cross-border transactions between associated enterprises.
ISBN 978-92-64-09033-0 23 2010 09 1 P www.oecd.org July 2010 d OEC D Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
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