OCDE – Liniile directoare privind preţurile de transfer / OECD Transfer Pricing Guidelines

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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 | OECD Free preview | Powered by Keepeek Digital Asset Management Solution

The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which is the international consensus on transfer pricing, the valuation, for tax purposes, of cross-border transactions between associated enterprises.