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All you need to know about transfer pricing documentation.
The OECD has published updated transfer pricing country profiles reflecting the current transfer pricing legislations and practices of 11 jurisdictions and issued for the first time the profiles of Azerbaijan and Pakistan. These latest country profiles present country-specific information on the transfer pricing treatment of hard-to-value intangibles and the simplified and streamlined approach for baseline marketing and distribution activities.
In multinational enterprises, it is common for parent companies or group service companies to provide intra group services to related parties. These services are outsourced to the group service provider for business convenience and efficiency reasons.
