See in particular paragraphs 3.18-3.19 for guidance on the tested party, paragraphs 3.55-3.66 for guidance on the arm’s length range, and paragraphs 3.75-3.79 for guidance on multiple year data.
TPG2017 Chapter II paragraph 2.110
Posted on | By OECD
Category: OECD Transfer Pricing Guidelines (2017) | Tag: Arm’s length range, Multiple year data, Tested party, Transactional net margin method (TNMM), Transfer pricing methods
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- TPG2022 Chapter II paragraph 2.110See in particular paragraphs 3.18-3.19 for guidance on the tested party, paragraphs 3.55-3.66 for guidance on the arm’s length range, and paragraphs 3.75-3.79 for guidance on multiple year data....
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