Documentation
Published in OECD transfer pricing guidelines for multinational enterprises and tax administrations • Jun 25, 2017
NobleIDNI9P65W66R49S26
Authors:
OECD
Abstract
This chapter provides guidance for tax administrations to take into account in developing rules and/or procedures on documentation to be obtained from taxpayers in connection with a transfer pricing enquiry or risk assessment. It also provides guidance to assist taxpayers in identifying documentatio...
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