The international standard that OECD member countries have agreedshould be used for determining transfer prices for tax purposes. It is set forthin Article 9 of the OECD Model Tax Convention as follows: where“conditions are made or imposed b
The international standard that OECD member countries have agreedshould be used for determining transfer prices for tax purposes. It is set forthin Article 9 of the OECD Model Tax Convention as follows: where“conditions are made or imposed b