These Guidelines also draw upon the discussion undertaken by the OECD on the proposed transfer pricing regulations in the United States [see the OECD Report Tax Aspects of Transfer Pricing within Multinational Enterprises: The United States Proposed Regulations (1993). However, the context in which that Report was written was very different from that in which these Guidelines have been undertaken, its scope was far more limited, and it specifically addressed the United States proposed regulations.
TPG2017 Preface paragraph 14
Category: OECD Transfer Pricing Guidelines (2017), TPG2017 Preface | Tag: Transfer Pricing Guidelines
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- TPG2022 Preface paragraph 14These Guidelines also draw upon the discussion undertaken by the OECD on the proposed transfer pricing regulations in the United States [see the OECD Report Tax Aspects of Transfer Pricing within Multinational Enterprises: The United States Proposed Regulations (1993). However, the context in...
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Related Case Law
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