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  • TP Library
    • OECD Transfer Pricing Guidelines 2017
    • OECD Model Tax Convention 2017
    • UN Manual on Transfer Pricing 2021
    • UN Manual on Transfer Pricing 2017
    • UN Manual on Transfer Pricing 2013
    • UN Model Tax Convention 2017
    • UN Model Tax Convention 2011
  • TP Guidelines
    • OECD Transfer Pricing Guidelines (2017)
      • Preface
      • Chapter I: The Arm's Length Principle
      • Chapter II: Transfer Pricing Methods
      • Chapter III: Comparability Analysis
      • Chapter IV: Administrative Approaches
      • Chapter V: Documentation
      • Chapter VI: Intangibles
      • Chapter VII: Intra-Group Services
      • Chapter VIII: Cost Contribution Arrangements
      • Chapter IX: Business Restructurings
      • Chapter X: Financial Transactions
      • - COVID-19 Transfer Pricing Guidance
      • - Annex to OECD Mandate and Work
      • - Annex I to Chapter II - Net Profit Indicators
      • - Annex II to Chapter II - Profit Split Examples
      • - Annex to Chapter III - Working Capital Adjustment
      • - Annex I to Chapter IV - Bilateral Safe Harbours
      • - Annex II to Chapter IV - APA and MAP
      • - Annex I to Chapter V - Documentation, Master file
      • - Annex II to Chapter V - Documentation, Local file
      • - Annex III to Chapter V - Documentation, CbC Report
      • - Annex IV to Chapter V - Implementation of CbC-R
      • - Annex to Chapter VI - Intangibles Examples
      • - Annex to Chapter VIII - CSA/CCA Examples
    • OECD Transfer Pricing Guidelines (2010)
    • OECD Transfer Pricing Guidelines (1995)
    • OECD Transfer Pricing Guidelines (1979)
    • OECD Guidance on Permanent Establishments
      • Attribution of profits to permanent establishments - 2010 AOA
      • Attribution of profits to permanent establishments - 2008 AOA
      • Guidance on the attribution of profits to permanent establishments 2018
    • EU Transfer Pricing Reports
    • UN Manual on Transfer Pricing (2021)
    • UN Manual on Transfer Pricing (2017)
      • The Profit Split Method within the EU (2019)
      • Report on Use of Economic Valuation Techniques (2017)
      • Study on Economic Valuation Techniques within the EU (2016)
      • Use of Comparables within the EU (2017)
      • Study on use of Comparable Data within the EU (2016)
      • Joint Transfer Pricing Controls within the EU (2018)
      • Improving use of the Arbitration Convention within the EU (2015)
      • A.1. Introduction
      • A.2. Theory of Multinational Enterprises
      • A.3. Legal Structure
      • A.4. Transfer Pricing in a Multinational Enterprice
      • B.1. Introduction to Transfer Pricing?
      • B.2. Comparability Analysis
      • B.3. Methods
      • B.4. Intra-Group Services
      • B.5. Intangibles and valuation
      • B.6. Cost Contribution Arrangements
      • B.7. Business Restructuring
      • B.8. General Legal Environment
      • C.1. Establishing Transfer Pricing Regimes
      • C.2. Documentation
      • C.3. Audits and Risk Assessment
      • C.4. Dispute Avoidance and Resolution
      • C.5. Establishing Transfer Pricing Capabilities
      • D.1. Brazil – Transfer Pricing Practices
      • D.2. China – Transfer Pricing Practices
      • D.3. India – Transfer Pricing Practices
      • D.4. Mexico – Transfer Pricing Practices
      • D.5. South Africa – Transfer Pricing Practices
    • UN Manual on Transfer Pricing (2013)
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