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Namibia

Published in OECD/G20 base erosion and profit shifting project • Dec 10, 2021
NobleIDNI8P00W36R04S43
Authors:
OECD

Abstract

Namibia can legally issue the following four types of rulings within the scope of the transparency framework: (i) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles...

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