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• Created By Otto von Nostitz
• Created On : Dec 10, 2018
• Views : 7789
• Category : Education Products » Books
• Description : Over the last decade, transfer pricing is an area of tax law that has expanded significantly. Globalization of businesses, the threat of international double taxation, and the need for States to monitor transfer prices to avoid the illegitimate erosion of their tax base, have made transfer pricing a key issue for multi­national enterprises and tax administrations.