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

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

Università Cattolica del Sacro Cuore

Research output: Chapter in Book/Report/Conference proceeding › Chapter

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
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

Cite this

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title = "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",

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",

keywords = "OECD, transfer pricing, OECD, transfer pricing",

author = "Guglielmo Maisto",

year = "2011",

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pages = "173--182",

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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. / Maisto, Guglielmo.
The 2010 OECD Updates : Model Tax Convention & Transfer Pricing Guidelines. A Critical Review. ed. / Dennis Weber; Stef Van Weeghel. 2011. p. 173-182.

Research output: Chapter in Book/Report/Conference proceeding › Chapter

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AB - 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

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KW - transfer pricing

KW - OECD

KW - transfer pricing

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BT - The 2010 OECD Updates : Model Tax Convention & Transfer Pricing Guidelines. A Critical Review

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ER -

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

Abstract

Keywords

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