Transfer Pricing and Multinational Enterprises : Three Taxation Issues

Digitised Document - Electronic Release On 24/11/2011 Transfer Pricing, Corresponding Adjustments And The Mutual Agreement Procedure -- The Taxation Of Multinational Banking Enterprises -- The Allocation Of Central Management And Service Costs. Reports Of The Oecd Committee On Fiscal Affairs. Published In French Under The Title: Prix De Transfert Et Entreprises Multinationales : Trois études Fiscales.