United nations practical manual on transfer pricing for developing countries 2021
Auteur :
United Nations.: Department of Economic and Social Affairs
Éditeur :
United Nations
ISBN :
9789212591858
Date de publication :
31 août 2023
Dimensions :
28,0 cm
Langue :
Anglais
Pays d'origine :
USA
Contributes to a common understanding of how the arm's length principle is to be applied to avoid double taxation and prevent or resolve transfer pricing disputes. This third edition is intended to draw upon the experience of the first (2013) and second (2017) and to reflect developments in transfer pricing analysis and administration.