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

Risultato della ricerca: Contributo in libroChapter

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
Lingua originaleEnglish
Titolo della pubblicazione ospiteThe 2010 OECD Updates : Model Tax Convention & Transfer Pricing Guidelines. A Critical Review
EditorDennis Weber, Stef Van Weeghel
Pagine173-182
Numero di pagine10
Stato di pubblicazionePubblicato - 2011

Keywords

  • OECD
  • transfer pricing

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