Transfer pricing and multinational enterprises
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Digitised document - Electronic release on 24/11/2011.</div>
This compact version of Transfer Pricing Guidelines provides the complete and current text of the OECD pricing guidelines accepted by member countries andΒ to be used by multinational enterprises when transferring goods and services across
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In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken there