What OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 requires
These guidelines provide the international consensus on valuing cross-border transactions between associated enterprises within a Multinational Enterprise (MNE) group for tax purposes. They mandate the application of the arm's length principle, as set out in Article 9 of the OECD Model Tax Convention, requiring that transaction conditions be comparable to those that would have been made between independent enterprises.
Pillar: Tax & Transfer Pricing · Authority: Organisation for Economic Co-operation and Development (OECD) · Version: 1.0.0 · 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: 669c837a91f786c66cb60c9195f74a525674ddb0035b54fc2c3ff66ef66f11ec
Primary Citations — 7 traced to source
- OECD Transfer Pricing Guidelines (2022), Chapter I: The Arm's Length Principle
- OECD Transfer Pricing Guidelines (2022), Chapter II: Transfer Pricing Methods
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