IFA: Practical Experience with the OECD Transfer Pricing Guidelines
Practical Experience with the OECD Transfer Pricing Guidelines
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The 1998 seminar considered whether the OECD Guidelines had started to influence tax legislation or the practice of Revenue authorities. The seminar reviewed recent developments in transfer pricing legislation throughout the world. It considered the results of a questionnaire to multinational groups in the Association, and the views of panel members and other participants.
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