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Transfer pricing and developing economies : a handbook for policy makers and practitioners (Inglés)

Recent years have seen unprecedented public scrutiny over the tax practices of multinational enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing economies alike. In this context, transfer pricing, historically a subject of limited specialist interest, has attained name...
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