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Keywords: Transfer pricing
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2014) 27 (1): 52–70.
Published: 07 July 2014
... under both the general deductibility provisions and the transfer pricing regimes of Australia and New Zealand (NZ). Reference is also made to the Organisation for Economic Cooperation and Development (OECD) transfer pricing guidelines and the US transfer pricing regulations. Australasian and New Zealand...
