One of the reasons for the success of multinational enterprises in their ability to create in their supranational organisations "internal markets" which elimina

Eden examines how transfer pricing has been handled in different disciplines, including international business, economics, accounting, law and public policy.

This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendmen

In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificial

The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the “arm’s length principl