e.
Jump up Note, however, that customs, anti-dumping and import restrictions may in effect impose advance restrictions on prices charged.
. Jump up TD 8552, 1994-2 C.B. 93.
. Jump up For history of the OECD efforts, see paper presented to the United Nations in 2001.
. Jump up See OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, hereafter OECD xx, where xx is the cited paragraph number.
. Jump up See 26 CFR 1.482-0 et seq.
. Global Transfer Pricing Solutions: Fifth Edition
. Jump up See, eg, OECD 1.1 et seq., 26 CFR 1.482-1 (b).
. Jump up OECD 1.45, 41; 26 CFR 1.482-1 (e).
. Jump up OECD 1.15, 26 CFR 1.482-1 (d) (2).
. Drury report
. http://kpmg
. crystalltherm/
