Guidance on Transfer Pricing Documentation and Country-by‑Country Reporting
收藏Organisation for Economic Co-operation and Development2026-03-14 收录
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https://www.oecd.org/en/publications/guidance-on-transfer-pricing-documentation-and-country-by-country-reporting_9789264219236-en.html
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This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity.
