Transfer pricing is now a prominent and global economic consideration for governments, taxpayers and the societies in which they operate. Considering this there is an increasing number of official global organisations, NGOs, individuals, governments and companies working to promote its development and set practical guidelines for others to follow. Sophie Ashley finds out who, or what, international transfer pricing professionals think are the 2012 leading forces in global transfer pricing.
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While the manual should be consulted for any questions around MAPs, the OECD’s Sriram Govind also emphasised that the guidance is ‘not a political commitment’
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