OECD Transfer Pricing Guidelines and analyses the relationship between this non-binding instrument and the formal sources … of law. From the perspective of international law, the OECD Guidelines are mainly connected to double tax treaties, but …, references to the OECD Guidelines can be found in the tax legislation of some countries and, especially, in the interpretative …

OECD Transfer Pricing Guidelines and analyses the relationship between this non-binding instrument and the formal sources … of law. From the perspective of international law, the OECD Guidelines are mainly connected to double tax treaties, but …, references to the OECD Guidelines can be found in the tax legislation of some countries and, especially, in the interpretative …