This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendmen

In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificial

This report addresses the practical administration of transfer pricing programmes by tax administrations.

This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporti

The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the “arm’s length principl