BEHRENS, Kristian; PERALTA, Susana; PICARD, Pierre - Center for Operations Research and Econometrics (CORE), … - 2009
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Transfer pricing rules, OECD guidelines,
and market distortions
Kristan Behrns,Suan Peralt
and … the low tax country, yet benefits
consumers in the high tax country.
Keywords: transfer pricing, OECD guidelines … these conflicting problems, the OECD has suggested a set of guidelines to alleviate
market distortions while helping tax …