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Bookmark this page: http://www.oecd.org/ctp/tp/cpm
In July 2010, the Council of the OECD approved a substantive revision of Chapters I-III of the Transfer Pricing Guidelines. Building on the experience acquired by OECD and non-OECD tax administrations and by taxpayers since the Transfer Pricing Guidelines were released in 1995, new guidance was included on the selection of the most appropriate transfer pricing method to the circumstances of the case, the practical application of transactional profit methods and the performance of comparability analyses.
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22-Jul-2010
The OECD Council has today approved the 2010 version of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Chapters I-III were substantially revised, with new guidance on the selection and application of transfer pricing methods and on comparability analysis. A new Chapter IX on the transfer pricing aspects of business restructurings was added.
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14-Jan-2010
On 9 September 2009, the OECD Committee on Fiscal Affairs released for public comment a proposed revision of Chapters I-III of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The OECD has now published the comments received on this document.
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