Key statements on compliance practices in the OECD 1995 transfer pricing guidelines
Year of publication: |
1996
|
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Authors: | Wichmann, Michael |
Published in: |
Intertax : international tax review. - Alphen aan den Rijn : Kluwer Law Internat., ISSN 0165-2826, ZDB-ID 185442-2. - Vol. 24.1996, 11, p. 410-415
|
Subject: | Verrechnungspreis | Transfer pricing | Steuermoral | Tax compliance | Finanzverwaltung | Fiscal administration | OECD-Staaten | OECD countries |
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