Treatment of Intercompany Transfer Pricing for Tax Purposes : A Survey of Legislative and Administrative Issues /
Tax authorities in several countries have intensified their surveillance of intercompany transfer pricing in recent years. This paper examines the legislative and administrative issues related to the treatment of intercompany transfer pricing for tax purposes. It reviews the existing international g...
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| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
1992.
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| シリーズ: | IMF Working Papers; Working Paper ;
No. 1992/077 |
| オンライン･アクセス: | Full text available on IMF |