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跨国企业与税务机关 转让定价指南 2017

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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

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OECD (2020), 跨国企业与税务机关 转让定价指南 2017, OECD Publishing, Paris/CTPH, Beijing, https://doi.org/10.1787/fd95e782-zh.
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