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International - Proposed Revision of OECD Transfer Pricing Guidelines: The Importance of Facts and Circumstances

Country:
International
Author:
D. Oosterhoff
Issue:
International Transfer Pricing Journal, 2010 (Volume 17), No 1
Published:
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.
 
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