This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical...

This publication focuses on the control mechanisms and procedures that need to be built into an organisation’s systems in order to provide reasonable assurance that top management’s objectives will be met, rather than on the design and application of management information systems, which, we...

Turkish domestic equity markets and inward foreign investment are poised to grow rapdily but only if corporate governance standards are high enough to protect minority shareholders. This report evaluates the extent to which the OECD Principles of Corporate Governance have been implemented in...

This Review of Corporate Governance in Slovenia describes the corporate governance setting including the structure and ownership concentration of listed companies and the structure and operation of the state-owned sector. The Review then examines the legal and regulatory framework and company...