OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
OECD Transfer Pricing Guidelines, July 2010
Published on in “Business”, language — Macedonian. 442 pages.
As multinational enterprises (MNEs) play a more and more prominent role in the Macedonian economy, transfer pricing grows in importance for tax administrators and taxpayers alike. The book provides guidance on the application of the "arm’s length principle", which is the international consensus on transfer pricing (the valuation, for tax purposes, of cross-border transactions between associated enterprises). More
