2022 edition of OECD Transfer Pricing Guidelines

CCS
Apr 12, 2022
1 min read

1. The Organization for Economic Cooperation and Development (OECD) announced the release of the 2022 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations on January 20, 2022. 2. The transfer pricing rules serve as a framework for examining transfer prices between associated enterprises, guiding the arm's length principle implementation. 3. The previous edition of the transfer pricing guidelines, was published in 2017. The 2022 version of the guidelines consolidates the changes made to the 2017 edition of the guidelines into a single document, which includes revisions made as a result of the following reports: a) Revised Guidance on the Application of the Transactional Profit Split Method b) Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles c) Transfer Pricing Guidance on Financial Transactions 4. To Download All - https://lnkd.in/ew3gpz9E 5. Join our Telegram - https://t.me/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻 1. 经济合作与发展组织（OECD）于2022年1月20日发布2022年版《经合组织跨国企业和税务管理机构转让定价指南》。 2. 转让定价细则作为审查关联企业之间转让价格的框架，指导正常交易原则的实施。 3. 上一版转让定价指南于2017年发布，是最新的版本。2022年版指南将对2017年版的指南作出修改，并整合为一份文件，其中包括因下列报告而作出的修订:- a) 修订后的交易性利润分割法应用指南 b) 税务局关于适用难以估价的无形资产方法的指南 c) 金融交易转让定价指南