TPG2022 Annex to OECD Transfer Pricing Guidelines paragraph 17

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Category: OECD Transfer Pricing Guidelines (2022), TPG2022 Annex to the OECD TPG – Monitoring procedures and involvement of business
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It is not intended that the OECD should intervene in the resolution of transfer pricing disputes between a taxpayer and a tax administration. The monitoring process is not intended to be a form of arbitration and so taxpayers will not be able to present individual cases for resolution by the Working Party. Nevertheless, as foreseen in the Guidelines and the Council Recommendation, the business community will be encouraged to identify problematic issues (preferably illustrated with practical but hypothetical examples) which raise questions about the internationally consistent application of the Guidelines.

Related Guidelines

TPG2022 Annex to OECD Transfer Pricing Guidelines paragraph 1 In July 1995, the OECD Council approved for publication the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (“the Guidelines”), submitted by the Committee on Fiscal Affairs (“the Committee”). At the same time, the OECD Council endorsed the Committee’s recommendation that the Guidelines be reviewed and up-dated periodically as...
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