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The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which is the international consensus on transfer pricing, the valuation, for tax purposes, of cross-border transactions between associated...
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Les Principes de l’OCDE applicables en matière de prix fournissent des lignes directrices pour l’application du « principe de pleine concurrence ». Ce principe est le consensus international en matière de prix de transfert, c’est-à-dire pour la...
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This publication reviews measures taken to support investment policy and governance reforms in Iraq.
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This book provides provides comprehensive and consistent information on African central government debt statistics for the period 2003-2007.
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Using an innovative methodology, the Investment Reform Index 2010 monitors investment-related policy reforms in the economies of South-East Europe and compares these to best practices in the OECD area.
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This publication provides comprehensive data on the volume, origin and types of aid and other resource flows to around 150 developing countries for the period 2004-2008.
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