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Guidance on Transfer Pricing Aspects of Intangibles

Report
OECD/G20 Base Erosion and Profit Shifting Project

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OECD (2014), Guidance on Transfer Pricing Aspects of Intangibles, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/9789264219212-en.
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