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OECD: Invite for public Comment on TP comparability issues, 1 June 2006 - Deloitte Global
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Issue Number
06-018
Working Party No. 6 of the Organization for Economic Cooperation and Development (OECD) on May 10 made public 12 draft Issues Notes that discuss comparability issues encountered when applying the transfer pricing methods authorized by the 1995 Transfer Pricing Guidelines. Comparability issues often arise when applying the arm’s length principle to controlled transactions in performing transfer pricing comparability analyses, as required by Article 9 of the Model Tax Convention.
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Global Transfer Pricing Alert
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Page Last Updated: June 2, 2006
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Source: Deloitte Touche Tohmatsu (English)
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©2012 Deloitte Türkiye.
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