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OECD transfer pricing country profiles

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The OECD has published new and revised transfer pricing country profiles for 20 jurisdictions, adding new sections on financial transactions and the application of the authorised OECD approach (AOA) to attribute profits to permanent establishments. The country profiles reflect the current state of legislation and practice in each country regarding the application of the arm’s length principle and other key transfer pricing aspects.

Issue: 1543
Categories: News