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OECD Transfer Pricing Guidelines 2022
English
French
German
Japanese
Slovak
Spanish
OECD Transfer Pricing Guidelines 2017
Chinese
Czech
English
French
German
Japanese
Spanish
Turkish
OECD Transfer Pricing Guidelines 2010
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OECD Transfer Pricing Guidelines 2009
English
French
OECD Transfer Pricing Guidelines 1995
OECD Transfer Pricing Guidelines 1979
OECD Guidance on Permanent Establishments
Guidance on the attribution of profits to permanent establishments 2018
Attribution of profits to permanent establishments - 2010 AOA
Attribution of profits to permanent establishments - 2008 AOA
OECD Model Tax Convention 2017
OECD Model Tax Convention 2014
OECD Model Tax Convention 2010
OECD Multilateral Instrument (2016)
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
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)
Other Transfer Pricing Publications
OECD Pillar One – Amount B (2024)
GloBE Rules
OECD GloBE Rules
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GloBE Model Rules Commentary 2022
GloBE Illustrative Examples Mar 2022
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GloBE Administrative Guidance Dec 2023
GloBE Administrative Guidance Jul 2023
GloBE Administrative Guidance Feb 2023
GloBE Information Handbook
EU GloBE Directive
EU GloBE Documents
EU GloBE Directive
EU FAQ on Globe (Pillar II)
TP guidelines
OECD Transfer Pricing Guidelines (2022)
OECD Transfer Pricing Guidelines (2017)
OECD Transfer Pricing Guidelines (2010)
OECD Transfer Pricing Guidelines (1995)
OECD Transfer Pricing Guidelines (1979)
US IRC Section 482 (Transfer Pricing)
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Bulgaria
Canada
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Sweden
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Taiwan
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Tunisia
Türkiye
Uganda
Ukraine
United Arab Emirates
United Kingdom
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Uruguay
TP Library
OECD Transfer Pricing Guidelines 2022
English
French
German
Japanese
Slovak
Spanish
OECD Transfer Pricing Guidelines 2017
Chinese
Czech
English
French
German
Japanese
Spanish
Turkish
OECD Transfer Pricing Guidelines 2010
English
French
German
Hungarian
Italian
Serbian
Slovenian
Spanish
Ukranian
OECD Transfer Pricing Guidelines 2009
English
French
OECD Transfer Pricing Guidelines 1995
OECD Transfer Pricing Guidelines 1979
OECD Guidance on Permanent Establishments
Guidance on the attribution of profits to permanent establishments 2018
Attribution of profits to permanent establishments - 2010 AOA
Attribution of profits to permanent establishments - 2008 AOA
OECD Model Tax Convention 2017
OECD Model Tax Convention 2014
OECD Model Tax Convention 2010
OECD Multilateral Instrument (2016)
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
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)
Other Transfer Pricing Publications
OECD Pillar One – Amount B (2024)
GloBE Rules
OECD GloBE Rules
OECD GloBE Documents
OECD Model GloBE Rules
GloBE Model Rules Commentary 2022
GloBE Illustrative Examples Mar 2022
GloBE Information Return
GloBE Safe Harbour & Penalty Relief
GloBE Administrative Guidance Dec 2023
GloBE Administrative Guidance Jul 2023
GloBE Administrative Guidance Feb 2023
GloBE Information Handbook
EU GloBE Directive
EU GloBE Documents
EU GloBE Directive
EU FAQ on Globe (Pillar II)
TP guidelines
OECD Transfer Pricing Guidelines (2022)
OECD Transfer Pricing Guidelines (2017)
OECD Transfer Pricing Guidelines (2010)
OECD Transfer Pricing Guidelines (1995)
OECD Transfer Pricing Guidelines (1979)
US IRC Section 482 (Transfer Pricing)
Tag:
Unified Approach
US response to OECDs Unified Approach
Letter from the US treasury to the OECD concerning the proposed Unified Approach on taxation of the Digital Economy, and the reply to the letter from the OECD ...
December 3, 2019
Courts of the US
Digital economy
,
Pillar I
,
Pillar II
,
Unified Approach
,
US Treasury