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October 27, 2011
Sophie Ashley in Geneva
Delegates at the UN’s Committee of Experts on International Cooperation in Tax Matters are voicing their concerns about the wording of the UN model double taxation convention relating to transfer pricing.
A large number of delegates attending this week’s event at the UN in Geneva, Switzerland, said they were concerned about the wording in a proposed paragraph, relating to article 9, paragraph 3, of the OECD’s transfer pricing guidelines.
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