WESTLAW (Information retrieval system)
Dates of Publication
Print version published 1997-
1 online resource
Full text of International transfer pricing: OECD guidelines, a treatise by Richard M. Hammer, Cym H. Lowell, Marianne Burge, and Marc M. Levey that contains a thorough discussion of transfer pricing under the guidelines of the Organization of Economic Cooperation and Development (OECD) covering global trading, Internet transactions, and the use of so-called virtual companies. Written for tax practitioners involved in the design, structure, and analysis of international transactions between multinational entities doing business in the developed countries, this treatise provides detailed, step-by-step guidance for planning, documentation, and compliance under the OECD guidelines, including penalties and local administrative procedures.
Authors: <2013- > by Richard M. Hammer [and three others].
Digital File Characteristics
Source of Description
Description based on electronic file, viewed May 22, 2018.