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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

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 ...

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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

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Length: 659 pages

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