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

Transfer pricing is an area of tax law that has significantly expanded over the last decades. With the globalisation of business activities, the threat of inter

The phenomena of increasingly global business enterprises with valuable intangible property expose companies to transfer pricing enforcement by different countr

The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax pu