Wow! eBook
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 January 2022 ed Edition
Author(s): Organisation for Economic Co-operation and Development (Author)
- Publisher: OECD
- Publication Date: 28 Jan. 2022
- Edition: January 2022 ed
- Language: English
- Print length: 656 pages
- ISBN-10: 9264526919
- ISBN-13: 9789264526914
Book Description
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.
