Transfer Pricing: OECD Transfer Pricing Rules and Guidelines (Portfolio 6936)
Part of Bloomberg Tax and Accounting
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This Portfolio describes and interprets the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations of the Organization for Economic Cooperation and Development (OECD), as last revised in 2010.
Description
Table of Contents
I. Introduction
II. Chapter I of the Guidelines: The Arm’s Length Principle
III. Traditional Methods
IV. Other Methods
V. Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes
VI. Documentation
VII. Special Considerations for Intangible Property
VIII. Special Considerations for Intra-Group Services
IX. Cost Contribution Arrangements

Partner - Tax Practice
Covington & Burling LLP

Senior Counsel
Steptoe & Johnson LLP
Esq.
King & Spalding LLP