Changes to OECD Transfer Pricing Guidelines approved
July 28, 2010
The OECD has approved updates to the Transfer Pricing Guidelines in its first major revision since they were released in 1995.
The Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the arm's length principle, cross-border services, intangibles, costs contribution arrangements, advance pricing arrangements and, more recently, dispute resolution.
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