The 2001 edition of Transfer Pricing Guidelines was substantially revised in July 2010. See the current edition . This compact version of Transfer Pricing Guidelines provides the complete and current text of the OECD pricing guidelines accepted by member countries and to be used by multinational...

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...