Contents

This section explains:

• What is meant by transfer pricing double taxation (C.D.11.15.1).
• How to resolve transfer pricing double taxation (C.D.11.15.2).
• Advance Pricing Arrangements (C.D.11.15.3).
• Overview of judgments, rulings, decisions etc. (C.D.11.15.4).

See also

See also C.D.11.2.1.1 concerning the arm’s length principle and Transfer Pricing Guidelines.