OECD: Transfer Pricing Safe Harbours

Journal
Silberztein, C.
International
International Transfer Pricing Journal 2013 (Volume 20), No. 2
Format/Price
JournalUSD 45

The author considers the discussion draft on safe harbours issued by Working Party No. 6 of the OECD Committee on Fiscal Affairs, the main public comments on it, and the potential impact thereof for taxpayers and tax administrations.