OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration 2022

Simple item page
creativework.keywordsFinancial Transactions
dc.contributor.authorOECD
dc.date.accessioned2025-07-05T20:08:54Z
dc.date.issued2022-01-01
dc.description.abstractThe OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 provide guidance on the application of the arm's length principle, which is the international consensus on the valuation of cross-border transactions between associated enterprises. These guidelines help governments ensure that taxable profits of multinational enterprises (MNEs) are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs reflects the economic activity undertaken therein.en
dc.identifier.citationOECD, OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 (OECD Publishing, 2022)
dc.identifier.isbnSBN 978-92-64-92191-7 (pdf)
dc.identifier.urihttps://elibrary.rat.gov.mw/handle/123456789/32
dc.language.isoen
dc.publisherOECD Publishing
dc.subjectThe Arm's Length Principle
dc.subjectTransfer Pricing
dc.titleOECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration 2022
dc.typeBook

Files

Original bundle

Now showing 1 - 1 of 1
Thumbnail Image
Name:
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration 2022.pdf
Size:
4.38 MB
Format:
Adobe Portable Document Format
Download

License bundle

Now showing 1 - 1 of 1
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed to upon submission
Description:
Download

Collections

Taxation