@article{245882, url = {http://digitallibrary.un.org/record/245882}, title = {1996 update to the OECD report transfer pricing guidelines for multinational enterprises and tax administrations.}, publisher = {UN,}, recid = {245882}, pages = {15, 14, 3 p.}, address = {[New York] :. 1997-07-15}, year = {1997}, month = {Jul}, }