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1entested partydavčna politika
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Zadnja sprememba: 2022-12-09
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Področje::
davčna politika
  • en
    Definicija: The participant in a controlled transaction that is the party by reference to whom a particular transfer pricing method is applied.
    Vir - besedilo: Manual on Effective Mutual Agreement Procedures (MEMAP) http://www.oecd.org/ctp/38061910.pdf
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tested party