This contribution examines the OECD revision of chapters I-III and IX of the transfer pricing guidelines released on 22 July 2010 and focuses on the hierarchy among the different transfer pricing methods and on the guidance on recognition of actual transaction undertaken
Maisto, G., OECD revision of chapters I-III and IX of the transfer pricing guidelines: some commets on hierarchy of methods and re-characterization of actual transactions undertaken, in Weber, D., Van Weeghel, S. (ed.), The 2010 OECD Updates : Model Tax Convention & Transfer Pricing Guidelines. A Critical Review, Kluwer Law International, Alphen aan den Rijn 2011: 173- 182 [http://hdl.handle.net/10807/23569]
OECD revision of chapters I-III and IX of the transfer pricing guidelines: some commets on hierarchy of methods and re-characterization of actual transactions undertaken
Maisto, Guglielmo
2011
Abstract
This contribution examines the OECD revision of chapters I-III and IX of the transfer pricing guidelines released on 22 July 2010 and focuses on the hierarchy among the different transfer pricing methods and on the guidance on recognition of actual transaction undertaken
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