RT Book, Section
A1 OECD
T1 Introduction
JF Dealing Effectively with the Challenges of Transfer Pricing
YR 2012
FD Jan 19
SP 13
OP 18
AB This chapter discusses the importance of transfer pricing issues and the reasons why they have tended to increase in terms of both complexity and importance. It sets out some of the administrative challenges tax administrations have to face when managing transfer pricing programmes and the purpose of the study that resulted in the report. It describes the work programme and the results of the initial survey of participating tax administrations.
PB Organisation for Economic Co-operation and Development
DO 10.1787/9789264169463-5-en
UL http://www.oecd-ilibrary.org/;jsessionid=1yieio46lxalv.x-oecd-live-02content/chapter/9789264169463-5-en