Publisher: OECD Publishing
ISSN: 1608-0203
Source: SourceOECD Industry, Services & Trade, Vol.2012, Iss.1, 2012-01, pp. : 23-28
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Abstract
This chapter is concerned with the initial stages of a transfer pricing audit or enquiry. It looks at the fact finding process and the part that early dialogue between the tax administration and the taxpayer can play and how best to frame requests for relevant business records.
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