There are many advantages to globalisation, but it also poses considerable difficulties. Although multinational companies have access to resources from all of their geographic locations, such as natural resources, manufactured goods, lower-cost labour, and trained personnel, they may also bring new people into the workforce from all over the world. There are both benefits and drawbacks to business entities that operate in several countries. It may be a challenging endeavour, particularly when it comes to tax reasons.

Keywords : Transfer Pricing, OECD