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Aruba introduces transfer pricing documentation rules

February 07, 2008

Caribbean state confirms OECD principles in law. Brian Hanney reports on a move to documents rules

Aruba, a single island state in the Caribbean, has joined the community of nations which have introduced transfer pricing documentation rules. The island’s government has made major revisions to its tax law. One of the main objectives of this exercise was to make significant changes to its transfer pricing regime. The changes took effect on January 1.




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