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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

OECD

147,40 €
IVA incluido
Disponible
Editorial:
OECD
Año de edición:
2022
Materia
Hacienda pública
ISBN:
9789264526914
147,40 €
IVA incluido
Disponible

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Sobre IBD

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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