OECD Transfer Pricing Report Calls for Model Agreement on Simultaneous Examination and Fair Penalties

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Saturday, April 1, 1995
Author: 
Bruce Zagaris
Volume: 
11
Issue: 
4
128
Abstract: 
In March 1995, the Organization for Economic Cooperation and Development issued transfer pricing guidelines for multinational enterprises and tax administrations, calling for a increased use of and a model simultaneous examination agreement and fair penalties for persons who violate transfer pricing rules…(more)