Small to medium sized enterprises are entering into the area of transfer pricing and the number of cross-border transactions is ever increasing. Although the arm’s length principle applies equally to small and medium sized enterprises and transactions, pragmatic solutions may be appropriate in order to make it possible to find a reasonable response to each transfer pricing case.
TPG2017 Chapter III paragraph 3.83
Category: C. Compliance issues, OECD Transfer Pricing Guidelines (2017), TPG2017 Chapter III: Comparability Analysis | Tag: Administrative-/compliance burden, Comparability analysis, Compliance issues, Documentation, Small to medium sized enterprises« Prev | Next »
TPG2017 Chapter III paragraph 3.80