OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
by OECD
Description
In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation. The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which is the international consensus on the valuation of cross-border transactions between associated enterprises.
This January 2022 edition includes the revised guidance on the application of the transactional profit method and the guidance for tax administrations on the application of the approach to hard-to-value intangibles agreed in 2018, as well as the new transfer pricing guidance on financial transactions approved in 2020. Finally, consistency changes have been 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.
More Information
Rights Information
Translation rights are available for certain languages.
OECD Organisation for Economic Co-operation and Development
View all titlesBibliographic Information
- Publication Date 2022
- ISBN/Identifier 9789264921917
- Publish StatusPublished
- Copyright Year2022
OECD Organisation for Economic Co-operation and Development has chosen to review this offer before it proceeds.
You will receive an email update that will bring you back to complete the process.
You can also check the status in the My Offers area
Please wait while the payment is being prepared.
Do not close this window.