Tilahun, Nathanael; Yihdego, Abebe Gebrehiwot - 2023
-income countries to understand and effectively implement the OECD Transfer Pricing Guidelines, and thus retain their fair share of … depart from long-standing practices that run counter to OECD Guidelines; institutional ambiguity and rivalry among tax policy … being any such compliance. In combination, these factors show that procedures recommended by the OECD for dealing with …