Abstract

Annex to the OECD Transfer Pricing Guidelines: Guidelines for Monitoring Procedures on the OECD Transfer Pricing Guidelines and the Involvement of the Business Community Annex to Chapter III: Example to Illustrate the Application of the Residual Profit Split Method Annex to Chapter IV: Guidelines for Conducting Advance Pricing Arrangements under the Mutual Agreement Procedure (“MAP APAs”) Annex to Chapter VI: Examples on Intangible Property and Uncertain Valuation

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