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 language | English |
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Title of host publication | The 2010 OECD Updates : Model Tax Convention & Transfer Pricing Guidelines. A Critical Review |
Editors | Dennis Weber, Stef Van Weeghel |
Pages | 173-182 |
Number of pages | 10 |
Publication status | Published - 2011 |
Keywords
- OECD
- transfer pricing