@article{245843,
      note = {"Chapter 6. Intangible property and 7. Intra-group  services, update March 1996; chapter 8. Cost contribution  arrangements, update September 1997" - Prepared by OECD.},
      url = {http://digitallibrary.un.org/record/245843},
      title = {The 1996 and 1997 updates to the transfer pricing  guidelines for multinational enterprises and tax  administrations.},
      publisher = {UN,},
      recid = {245843},
      pages = {47 p.},
      address = {[New York] :. 1997-10-20},
      year = {1997},
      month = {Oct},
}