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- W4296259006 abstract "This chapter provides guidance for tax administrations to take into account in developing rules and/or procedures on documentation to be obtained from taxpayers in connection with a transfer pricing enquiry or risk assessment. It also provides guidance to assist taxpayers in identifying documentation that would be most helpful in showing that their transactions satisfy the arm’s length principle and hence in resolving transfer pricing issues and facilitating tax examinations." @default.
- W4296259006 created "2022-09-19" @default.
- W4296259006 date "2022-01-20" @default.
- W4296259006 modified "2023-09-23" @default.
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