Organisation for Economic Co-operation and Development 16 May 1979, OECD/LEGAL/0174 (Recommendation on the Determination of Transfer Prices between Associated Enterprises)

THE COUNCIL, HAVING REGARD to Article 5(b) of the Convention on the Organisation for Economic Co-operation and Development of 14th December 1960; HAVING REGARD to the Declaration of 21st June 1976 adopted by the Governments of OECD Member Countries on International Investment and Multinational Enterprises and the Guidelines annexed thereto [Doc. No.