Today, the OECD releases the 2017 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which represents the international consensus on the valua…
OECD releases first peer reviews on implementation of BEPS minimum standards on improving tax dispute resolution mechanisms26/09/2017 - As part of continuing efforts to improve the international tax framework, the OECD has released the first analysis of individual country efforts to improve dispute…