OECD
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OECD
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein.
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OECD
Model Tax Convention on Income and on Capital: Condensed Version 2017
This publication is the condensed version of the OECD Model Tax Convention on Income and Capital.
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