OECD - Transfer Pricing Guidelines

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

Table of Contents

Chapter	Click to download
Foreword	PDF
Preface	PDF
Abbreviations and Acronym	PDF
Glossary	PDF
Chapter I. The Arm's Length Principle	PDF
Chapter II. Transfer Pricing Methods	PDF
Chapter III. Comparability Analysis	PDF
Chapter IV. Administrative approaches to avoiding and resolving transfer pricing disputes	PDF
Chapter V. Documentation	PDF
Chapter VI. Special Considerations for Intangibles	PDF
Chapter VII. Special Considerations for Intra-Group Services	PDF
Chapter VIII. Cost Contribution Arrangements	PDF
Chapter IX. Transfer Pricing Aspects of Business Restructurings	PDF
Chapter X. Transfer pricing aspects of financial transactions	PDF
Annexes
Annex to the OECD Transfer Pricing Guidelines	PDF
Annex I to Chapter II. Sensitivity of Gross and Net Profit Indicators	PDF
Annex II to Chapter II. Examples to illustrate the guidance on the transactional profit split method	PDF
Annex to Chapter III. Example of a working capital adjustment	PDF
Annex I to Chapter IV. Sample Memoranda of Understanding for Competent Authorities to establish bilateral safe harbours	PDF
Annex II to Chapter IV. Guidelines for conducting Advance Pricing Arrangements under the Mutual Agreement Procedure (MAP APAs)	PDF
Annex I to Chapter V. Transfer pricing documentation – Master file	PDF
Annex II to Chapter V. Transfer pricing documentation – Local file	PDF
Annex III to Chapter V. Transfer pricing documentation – Country‑by‑Country Report	PDF
Annex IV to Chapter V. Country-by-Country Reporting Implementation Package	PDF
Annex I to Chapter VI. Examples to illustrate the guidance on intangibles	PDF
Annex II to Chapter VI. Guidance for tax administrations on the application of the approach to hard-to-value intangibles	PDF
Annex to Chapter VIII. Examples to illustrate the guidance on cost contribution arrangements	PDF
Appendix
Appendix. Recommendation of the Council on the Determination of Transfer Pricing between Associated Enterprises [C(95)126/Final, as amended	PDF