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The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm's length principle”, which represents the international consensus on the The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Guidelines) establishes the arm's-length standard for The OECD on January 20 issued a new edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. There is guidance on the application of the principles contained in provisions of the OECD Transfer Pricing Guidelines to financial transactions. Today's report The OECD Guidelines provide the guidance on transfer pricing issues for both taxpayers and tax authorities by establishing a comparison with what would haveThis Portfolio describes and interprets the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations of the Organization for Economic New Transfer Pricing Guidelines 2017 from OECD and UN, New OECD Model Tax Convention, New EU Report on the use of Comparables. The OECD Transfer Pricing Guidelines provide guidance on the application of the "arm's length principle", which represents the international consensus on the