TPG2022 Annex to OECD Transfer Pricing Guidelines paragraph 23

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 aim of this element in the monitoring process is to keep the member countries informed about developments in each others’ countries. There are usually well established ways at the national level by which the business community can make an input into any developments in the transfer pricing legislation, regulations and administrative practices of a member country. At the level of the OECD, the BIAC will have an opportunity to bring to the attention of the Working Party changes in legislation or practices in both member and non-member countries, which it considered were inconsistent with the Guidelines or which it felt could give rise to practical problems in terms of implementation without, of course, referring to individual cases.

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