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¶
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Registry ID ref:928c266fceab · see in the full table