OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
Download or Read eBook OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 PDF written by OECD and published by OECD Publishing. This book was released on 2022-01-20 with total page 658 pages. Available in PDF, EPUB and Kindle.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 658 |
| Release | : 2022-01-20 |
| ISBN-10 | : 9789264921917 |
| ISBN-13 | : 9264921915 |
| Rating | : 4/5 (17 Downloads) |
Book Synopsis OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 by : OECD
Book excerpt: 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.
