International - Proposed Revision of OECD Transfer Pricing Guidelines: The Importance of Facts and Circumstances
- D. Oosterhoff
- International Transfer Pricing Journal, 2010 (Volume 17), No 1
- 23 December 2009
On 9 September 2009, the OECD released for public comments a proposed revision of the Chapters I through III of the OECD Transfer Pricing Guidelines. This article provides a summary of the most important proposed changes, the relevance for practice and alternative considerations in a number of areas.