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Other references

The topics covered in this manual relate to issues addressed by the OECD publications noted below. Information contained in this manual complements, and should not be considered a substitute for, the criteria, procedures, and guidance specified in the current versions of these documents. 

• OECD Model Tax Convention on Income and Capital (OECD Model Tax Convention), as amended from time to time.
• The principles of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Transfer Pricing Guidelines), as amended from time to time.  

 

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