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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 (Volume 2017) July 2017 edition
This 2017 edition of the OECD Transfer Pricing Guidlines incorporates the substantial revisions made in 2016 to reflect the clarifications and revisions agreed in the 2015 BEPS Reports on actions 8-10 Aligning Transfer Pricing Outcomes with Value...
A practical summary of the July 2017 OECD Transfer Pricing Guidelines
In this book, the 2017 OECD Transfer Pricing Guidelines are summarized three times: first as a one-page overview, then as a longer executive summary and finally as an extended summary of most of the paragraphs of the 2017 OECD Transfer Pricing Guidelines. The...