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Have the OECD Transfer Pricing Guidelines influenced the development of domestic legislation for transfer pricing and the outcome of court decisions in selected African states?
The Organisation for Economic Cooperation and Development (OECD) Transfer Pricing Guidelines (TPG) is a soft law instrument that acts as a guide to many multinational entities (MNE) in applying the arm's length principle (ALP). Amongst OECD member states, the OECD TPG is a relevant instrument to pro...
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Department of Finance and Tax
2025
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