Transfer Pricing Regimes for Developing Countries

Journal
Hofmann, P.; Riedel, N.
International; OECD
Bulletin for International Taxation 2018 (Volume 72), No. 4/5
FormatPDF
EUR
40
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45
(VAT excl.)

The authors, in this article, discuss challenges in designing and administering transfer pricing regimes in less developed countries and outline administrative and policy options to address these issues.