IFA: Practical Experience with the OECD Transfer Pricing Guidelines —— Practical Experience with the OECD Transfer Pricing Guidelines

----- 国际财政协会(IFA)：国际财政协会(IFA)：转让定价指导方针实务解读

ISBN: 9789041112989 出版年：2016 页码：68 Association, International Fiscal Kluwer Law International

The 1998 seminar considered whether the OECD Guidelines had started to influence tax legislation or the practice of Revenue authorities. The seminar reviewed recent developments in transfer pricing legislation throughout the world. It considered the results of a questionnaire to multinational groups in the Association, and the views of panel members and other participants.