International - The New OECD Guidelines: The Good, the Bad and the Ugly
- D. Oosterhoff; B. Wingerter
- International Transfer Pricing Journal, 2011 (Volume 18), No 2
- 17 February 2011
This article addresses whether the updated 2010 OECD Transfer Pricing Guidelines indeed provide the desired clarification around thorny interpretation matters, and whether these Guidelines may reduce the complexity of compliance with the arm’s length standard.