Work

The Prescriptive Nature of the OECD Transfer Pricing Guidelines: Drawing the Line between Recommendations and Requirements

Year: 2025

Type: article

Source: International Transfer Pricing Journal

DOI: 10.59403/8gxt6w

Authors: Raffaele Petruzzi, Gangshan Cao

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W4415629807

FWCI: 2.751

Cites: 5

Cited by: 1

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