OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
OECD Transfer Pricing Guidelines
KPMG in Macedonia supported the translation in Macedonian of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations aiming to foster a common understanding of the definitions and standards, thus supporting both businesses and authorities in their work.
As multinational enterprises play a more and more prominent role in the Macedonian economy, transfer pricing grows in importance for tax administrators and taxpayers alike. The OECD Guidelines provide guidance on the application of the “arm’s length principle”, the international consensus on transfer pricing.
Published electronically by AmCham Macedonia with KPMG’s support, the Guidelines are a useful tool for taxpayers and the Macedonian Public Revenue Office. Macedonian is the 12th language into which they have been translated.
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