OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022¶
Organisation for Economic Co-operation and Development. (2022). OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022. OECD Publishing.
Cited by¶
1 citation across 1 artifact.
Each citation links to the sentence it supports in the citing article.
Mechanisms¶
- Transfer Pricing Review
- It rests on the arm's-length principle — the standard that related parties should price internal dealings as independent parties would.
This sourceStates the arm’s-length principle for valuing transactions between associated enterprises by comparison with independent enterprises.
- It rests on the arm's-length principle — the standard that related parties should price internal dealings as independent parties would.
Verification¶
Does it exist? Confirmed. This work's DOI resolves to a registered record, which fixes its identity. That is all it fixes.
Does it back the claim? Not recorded. The single citation of this work carries no recorded support check.
Support is checked per citation rather than per work — the same source can be cited soundly in one article and wrongly in another. Per-citation recording began recently, so a citation with no recorded check is a gap in the record rather than evidence it went unchecked.
See how references were verified.
Registry ID ref:928c266fceab · see in the full table