1 “...The OECD Competition Committee debated improving competition in real estate transactions...”

2 Table of Contents: “... of tax examiners and tax auditors -- Indicators concerning the outcome of the taxpayer's transactions...”

3 “... have in relation to reporting unusual or suspicious transactions, receiving suspicious transaction...”

4 “... and provide guidance for related parties; including transactions involving intangibles and the transfer...”

5 “...The increased speed and mobility of business activities and cross-border transactions resulting...”

6 “... issues relating to transactions involving intangibles; contractual arrangements, including...”

7 “.... It examines the nature of banking, the complex structured financing transactions developed by banks and how...”

8 “... traditional transaction methods as the prefered way of implementing the principle. These controversial issues...”

9 “... transactions, the potential risk to tax revenues posed by transfer pricing non-compliance can be high...”

10 “... transactions, which will help level the playing field between foreign and domestic suppliers. The report also...”

11 “... transactions. However, stakeholders have identified obstacles that prevent an optimal use of BAPAs...”

12 “... transaction or arrangement involving a multinational enterprise are covered by multiple bilateral tax treaties...”