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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
2017
This 2017 edition of the OECD Transfer Pricing Guidelines incorporates the substantial
revisions made in 2016 to reflect the clarifications and revisions agreed in the 2015
BEPS Reports on Actions 8-10 Aligning Transfer pricing Outcomes with Value Creation
and on Action 13 Transfer Pricing Documentation and Country-by-Country Reporting.
It also includes the revised guidance on safe harbours approved in 2013 which recognises
that properly designed safe harbours can help to relieve some compliance burdens and
provide taxpayers with greater certainty. Finally, this edition also contains consistency
changes that were made to the rest of the OECD Transfer Pricing Guidelines. The OECD
Transfer Pricing Guidelines were approved by the OECD Council in their original version
in 1995.
Published on July 10, 2017Also available in: French