Transfer pricing

Introduction - other references

 

 

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.  

 


Return to index 

  previous page

next page