TPG2022 Annex to OECD Transfer Pricing Guidelines paragraph 14

Posted on | By OECD
Category: OECD Transfer Pricing Guidelines (2022), TPG2022 Annex to the OECD TPG – Monitoring procedures and involvement of business
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The outcomes envisaged by the Working Party from the identification and analysis of difficult case paradigms could include the development of examples illustrating the application of the Guidelines in cases (identified for discussion) where the principles already contained within the Guidelines can be applied. It could also include identification of areas where the Guidelines could be amended to provide clearer guidance or where new material could be inserted into the Guidelines.

Related Guidelines

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TPG2022 Annex to OECD Transfer Pricing Guidelines paragraph 21 It is also envisaged that once an issue or a country has been selected by the Working Party for further review, the BIAC will be notified of the decision so that they have the opportunity to comment. If the issue is one originally identified by the BIAC – particularly in...
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