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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

Paperback

Series: OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

Investing & Finance

ISBN10: 9264526919
ISBN13: 9789264526914
Publisher: OECD
Published: Jan 28 2022
Pages: 656
Weight: 2.80
Height: 1.70 Width: 6.30 Depth: 9.06
Language: English
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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