OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
Language: English
Published by OECD, 2022
- Softcover
- New
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- Title
- OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
- Author
- Organisation For Economic Co-operation And Development
- Publisher
- OECD
- Publication year
- 2022
- Condition
- New
- Binding
- Soft cover
- Language
- English
- ISBN 10
- 9264526919
- ISBN 13
- 9789264526914
In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.
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