OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010, para. 0.18

(2010). OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010, para. 0.18. OECD Publishing.

Type

Book

Intellectual base

Review or monograph

Year

2010

DOI

10.1787/tpg-2010-en

Link

https://doi.org/10.1787/tpg-2010-en

Cited by

1 citation across 1 artifact.

Domain-specific

• Transfer pricing
  • The abstraction covers controlled transactions rather than all internal managerial transfer prices, legal requirements vary by jurisdiction and period, and an arm’s-length range is an evidence-based comparison rather than a universally unique market price.

Verification

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Registry ID ref:4421dda118ad · see in the full table