Transfer pricing guidelines for multinational enterprises and tax administrations.
Contributors: Organisation for Economic Co-operation and Development.
Publisher: Organisation for Economic Co-operation and Development
Published: 2001
Place of publication: Paris
Language: eng
Subjects: International business enterprises -- Taxation -- Law and legislation.; Transfer pricing -- Taxation -- Law and legislation.
Notes: "These guidelines are a revision of the OECD report Transfer pricing and multinational enterprises (1979)"--Foreword.