Transfer pricing guidelines for multinational enterprises and tax administrations : report of the OECD Committee on Fiscal Affairs 1994
Year of publication: |
1994
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Institutions: | OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs (contributor) |
Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 214979-5. - Vol. 48.1994, 10, p. 521-524
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Subject: | Verrechnungspreis | Transfer pricing | Theorie | Theory |
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