Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations SET Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations -...
- ISBN-10
- 9264187758
- ISBN-13
- 9789264187757
- Pages
- 263
- Language
- English
- Published
- 1999-11-12
- Publisher
- OECD Publishing
- Author
- OECD
Description
4.119 Whether a country is prepared possibly to suffer some erosion of its own tax base in implementing a safe harbour is for that country to decide. The basic trade-off in making such a policy decision is between the scope and ...
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- 1999-11-12
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- Paperback
- OECD Publishing
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