Transfer Pricing Guidance on Financial Transactions: Inclusive Framework on BEPS: Actions 4, 8‑10
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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The purpose of this Chapter is to provide guidance for determining whether the conditions of certain financial transactions between associated enterprises are consistent with the arm's length principle. Section B describes the application of the principles of Section D.1 of Chapter I to financial transactions. Section C provides guidance on...
