Transfer pricing
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/topics/transfer-pricing.html
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The OECD’s work on transfer pricing aims at eliminating double taxation through the application of the arm’s length principle as set out in the OECD Transfer Pricing Guidelines. The Guidelines provide the global standard for pricing related-party cross-border transactions and help to prevent and eliminate tax disputes, and to promote a level...
