Reluctance in UN’s approval of commentary on article 9 of OECD guidelines
October 27, 2011
Sophie Ashley in Geneva
The UN Committee of Experts on International Cooperation in Tax Matters has come to an agitated approval of the commentary on article 9 of the OECD’s transfer pricing guidelines.
The committee aims to include its commentary on article 9 in its update on the UN model double taxation convention.
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