This 2017 edition of the OECD Transfer Pricing Guidlines incorporates the substantial revisions made in 2016 to reflect the clarifications and revisions agreed in the 2015 BEPS Reports on actions 8-10 Aligning Transfer Pricing Outcomes with Value Creation and...
In this book, the 2017 OECD Transfer Pricing Guidelines are summarized three times: first as a one-page overview, then as a longer executive summary and finally as an extended summary of most of the paragraphs of the 2017 OECD Transfer Pricing Guidelines. The...
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