Search results with tag "Organisation for economic co"

MANUAL ON EFFECTIVE MUTUAL AGREEMENT …

www.oecd.org

to both tax administrators and taxpayers in the Organisation for Economic Co-operation and Development’s (OECD’s) Member countries and non-OECD Member countries, basic information on the operation of Mutual Agreement Procedures (MAP) under bilateral tax treaties and to identify best practices for MAP. Purpose of the manual

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SECTION 31 OF THE INCOME TAX ACT, 1962 (the Act ...

www.sars.gov.za

1.2.4 OECD Guidelines: The Organisation for Economic Co-operation and Development (OECD) Report on Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, published in July 1995 and supplemented with additional chapters and revisions to the contents thereof. 1.2.5 Transfer prices: Transfer prices are the prices at ...

Economic, Development, Operations, Transfer, Organisation, Pricing, Transfer pricing, Organisation for economic co, Operation and development