16.10.2009Transfer Pricing
OECD issues draft of revised transfer pricing guidelines chapters
Following previous discussion drafts on comparability and transactional profits methods, and a public consultation in November 2009, the OECD on September 9 issued draft revised Chapters I-III of the Transfer Pricing Guidelines for a further round of consultation. The revised guidelines propose the elimination of the hierarchy of methods under which the transactional profits methods were considered methods of last resort. Read more
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