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...
| Tác giả chính: | |
|---|---|
| Định dạng: | Tạp chí |
| Ngôn ngữ: | English |
| Được phát hành: |
Washington, D.C. :
International Monetary Fund,
1992.
|
| Loạt: | IMF Working Papers; Working Paper ;
No. 1992/077 |
| Truy cập trực tuyến: | Full text available on IMF |