Octobre 1999 AN-21 Annexe PRINCIPES POUR LA ... - OECD.org

1 oct. 1999 ... Les accords préalables en matière de prix (?APP?) font l'objet d'un examen approfondi dans les Principes directeurs à l'intention des entreprises multinationales et des administrations fiscales (OCDE 1995) (ci-après désignés sous le nom de ?Principes en matière de prix de transfert?) au chapitre IV,.








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