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Iceland - New Transfer Pricing Rules as from 1 January 2014

Country:
Iceland
Author:
S.T. Jonsson; H.I. Birgisson
Issue:
International Transfer Pricing Journal, 2014 (Volume 21), No 4
Published:
14 July 2014
The OECD Transfer Pricing Guidelines have been legislatively implemented in Iceland with effect from 1 January 2014. The authors consider the related changes, including documentation requirements and the possibility of obtaining an advance pricing agreement.
 
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