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- TP Library
- 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
- EU Transfer Pricing Reports
- 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)
- UN Manual on Transfer Pricing (2017)
- 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 (2021)
- OECD Transfer Pricing Guidelines (2017)
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