What OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2022 Edition) requires
This regulation establishes the international standard for applying the arm’s length principle to transfer pricing between related parties in multinational enterprises. It requires taxpayers and tax administrations to conduct comparability analyses and apply one of five transfer pricing methods (CUP, RPM, CPM, TNMM, PSM) to ensure pricing reflects market conditions, per Chapter I, Section D.1.
Pillar: Tax & Transfer Pricing · Authority: Organisation for Economic Co-operation and Development (OECD) · Version: 1.0.1 · Last updated:
Primary source: https://www.oecd.org/tax/transfer-pricing/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-20769717.htm
SHA-256 integrity: 57cafe81ad20afd77b17b71a8e04ee443b64f727c9e4fe09f125f76c1bb12f96
Primary Citations — 5 traced to source
- OECD Transfer Pricing Guidelines 2022, Chapter I - The Arm's Length Principle
- OECD Transfer Pricing Guidelines 2022, Chapter I, Section D.2 - Comparability Analysis
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