Transfer pricing and multinational enterprises : three taxation issues /

Transfer pricing and multinational enterprises : three taxation issues / reports of the OECD Committee on Fiscal Affairs - Paris : OECD, 1984 - 91 p. ; 23 cm.

Transfer pricing, corresponding adjustments and the mutual agreement procedure. -- The taxation of multinational banking enterprises. -- The allocation of central management and service costs

9264126260 (pbk.)

85-137222


International business enterprises--Taxation--Law and legislation
Double taxation
Transfer pricing--Law and legislation

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