Transfer pricing

Transfer Pricing - Manuals, Sources and Methods

 

 

Transfer Pricing Legislation - A suggested Approach (June 2011)

24-Jun-2011

This paper, which has been prepared by the OECD Secretariat, contains a suggested approach to the drafting of transfer pricing legislation. It is intended to provide countries that are developing transfer pricing rules with a suggested structure and content for their legislation.

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Transfer Pricing Methods (July 2010)

03-Aug-2010

This document is part of a series of transfer pricing explanatory notes that were drafted by the Secretariat and which are intended to provide a first approach to some of the key topics covered in the Transfer Pricing Guidelines.

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Comparability (July 2010)

03-Aug-2010

This document is part of a series of transfer pricing explanatory notes that were drafted by the Secretariat and which are intended to provide a first approach to some of the key topics covered in the Transfer Pricing Guidelines.

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Comparability adjustments (July 2010)

03-Aug-2010

This document is part of a series of transfer pricing explanatory notes that were drafted by the Secretariat and which are intended to provide a first approach to some of the key topics covered in the Transfer Pricing Guidelines.

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Arm's Length Range (July 2010)

29-Jul-2010

This document is part of a series of transfer pricing explanatory notes that were drafted by the Secretariat and which are intended to provide a first approach to some of the key topics covered in the Transfer Pricing Guidelines.

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Location Savings (July 2010)

28-Jul-2010

This document is part of a series of transfer pricing explanatory notes that were drafted by the Secretariat and which are intended to provide a first approach to some of the key topics covered in the Transfer Pricing Guidelines.

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WCO and OECD develop online transfer pricing training

21-Sep-2009

The World Customs Organization and the OECD have developed an e-learning module in the field of transfer pricing, as a result of their ongoing co-operation to share knowledge.