Send Print Tweet

Return to index  Return to index    previous page next page

Other references

The topics covered in this manual relate to issues addressed by the OECD publications noted below. Information contained in this manual complements, and should not be considered a substitute for, the criteria, procedures, and guidance specified in the current versions of these documents. 

• OECD Model Tax Convention on Income and Capital (OECD Model Tax Convention), as amended from time to time.
• The principles of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Transfer Pricing Guidelines), as amended from time to time.