OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

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In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.
  • Publisher: OECD
  • Dimensions: 15.6 x 3.76 x 23.39 cm
  • Language: English
  • Print length: 656 pages
  • Item weight: 990 g
  • Edition: January 2022 ed
  • Book Type: Paperback
  • ISBN-10: 9264526919
  • ISBN-13: 978-9264526914
  • Publication date: 28 January 2022
Price reduced from A$422.75 to A$341.45
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