Oireachtas Joint and Select Committees
Wednesday, 11 June 2014
Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation
Reform of Global System of Corporation Tax: EU Commission and KPMG
2:50 pm
Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source
Where does authority rest for transfer pricing rules by which countries must abide and by which taxation authorities must ensure companies abide? Are they OECD transfer pricing rules? Where are they enshrined?
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