OECD revision of chapters I-III and IX of the transfer pricing guidelines: some commets on hierarchy of methods and re-characterization of actual transactions undertaken

Guglielmo Maisto

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

This contribution examines the OECD revision of chapters I-III and IX of the transfer pricing guidelines released on 22 July 2010 and focuses on the hierarchy among the different transfer pricing methods and on the guidance on recognition of actual transaction undertaken
Original languageEnglish
Title of host publicationThe 2010 OECD Updates : Model Tax Convention & Transfer Pricing Guidelines. A Critical Review
EditorsDennis Weber, Stef Van Weeghel
Pages173-182
Number of pages10
Publication statusPublished - 2011

Keywords

  • OECD
  • transfer pricing

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