Purpose - This study aims to provide the main contents of the revision of the 2023 OECD Guidelines for Multinational …/methodology/approach - Following the brief history of the revision of OECD Guidelines for Multinational Enterprises, this study reviews and evaluates … major substantive and procedural revisions of the 2023 OECD Guidelines, and then suggests countermeasures for Korean …

Abstract The purpose of this article is to investigate the degree to which the OECD Guidelines for Multinational … NPOs, this paper shows that OECD Guidelines apply to certain types of NPOs, even if these organisations are by nature … non-profit. It presents three conditions under which the OECD Guidelines can apply to NPOs: first, the NPO needs to operate in at …

“ und anhand der „OECD Guidelines“ sowie anhand zahlreicher weiterer Initiativen gezeigt, wie gegenwärtig versucht wird, ein …. (c) Finally, section III analyzes „EITI“, the „OECD Guidelines“ and several other initiatives in ordert o reconstruct the …

" und anhand der "OECD Guidelines" sowie anhand zahlreicher weiterer Initiativen gezeigt, wie gegenwärtig versucht wird, ein …. (c) Finally, section III analyzes "EITI", the "OECD Guidelines" and several other initiatives in ordert o reconstruct the …

209/67 ■ 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 … markets, the OECD guidelines are likely to reflect market distortions arising even between unrelated parties. This paper …