OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 - Softcover

Inhaltsangabe

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.

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