TPG2022 Annex to OECD Transfer Pricing Guidelines paragraph 2

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To summarise, the main purpose of the monitoring is to examine how far member countries’ legislation, regulations and administrative practices are consistent with the Guidelines and to identify areas where the Guidelines may require amendments or additions. The monitoring should not only lead to identification of problematic issues, but also to the identification of practices followed by one or more member countries in applying the Guidelines which could be usefully extended to other countries. The monitoring is not intended to arbitrate on particular cases.

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