Appendix 4 : transfer prices, the application of the arm's length principle and the OECD transfer pricing guidelines for multinational enterprises and tax administrations (OECD guidelines)

Journal

Country

Netherlands

Published Date

1 September 2001

Issue

International Transfer Pricing Journal 2001 (Volume 8), No. 5

Unofficial English translation of Tanfer Pricing Decree (IFZ2001/295M)