Simplifying the Transfer Pricing Analysis: An Illusory Chimaera or a Realistic Ambition?

This article focuses on simplification measures and clarification of transfer pricing analysis based on the application of the arm’s length principle throughout the four-step approach analysis depicted in the OECD Transfer Pricing Guidelines (2017). The article aims at analysing which steps of the transfer pricing analysis can be simplified and which would still need a detailed arm’s length analysis to reach their objective.