International - 2010 OECD Transfer Pricing Guidelines: Comments on the Impact in Andean Countries
- S. Castro Jurado; M. Del Rio
- International Transfer Pricing Journal, 2011 (Volume 18), No 3
- 9 May 2011
In July 2010, an updated version of the OECD Transfer Pricing Guidelines was released. This article considers the impact of the changes in the Andean countries.