The 1996 and 1997 updates to the transfer pricing guidelines for multinational enterprises and tax administrations.
1997
Полное описание
Условное обозначениеST/SG/AC.8/1997/CRP.8
ЗаглавиеThe 1996 and 1997 updates to the transfer pricing guidelines for multinational enterprises and tax administrations.
АвторыOECD
Дата[New York] : UN, 20 Oct. 1997.
Описание
47 p.
Примечания
"Chapter 6. Intangible property and 7. Intra-group services, update March 1996; chapter 8. Cost contribution arrangements, update September 1997" - Prepared by OECD.