OECD’s Marlies de Ruiter admits need to improve transfer pricing guidelines, but stands by ALP

Marlies de Ruiter, head of the tax treaty, transfer pricing and financial transactions division at the OECD, agrees with tax justice activists that the transfer pricing guidelines could work better, but she remains loyal to the arm’s-length principle (ALP).

Locked content

The article you are trying to view is only available to subscribers and current trialists