International - OECD: Transfer Pricing Safe Harbours
- C. Silberztein
- International Transfer Pricing Journal, 2013 (Volume 20), No 2
- 15 February 2013
The author considers the discussion draft on safe harbours issued by Working Party No. 6 of the OECD Committee on Fiscal Affairs, the main public comments on it, and the potential impact thereof for taxpayers and tax administrations.