Achetez et telechargez ebook a practical summary of the 2010 oecd transfer pricing guidelines updated to 1 january 2016 including beps actions 8 10 and 13 english edition boutique kindle accounting amazonfr. A practical summary of the 2010 oecd transfer pricing guidelines with adopted texts till 1 january 2015 author wikictsnetorg bernd eggers 2021 02 12 07 19 51 subject a practical summary of the 2010 oecd transfer pricing guidelines with adopted texts till 1 january 2015 keywords. The oecd transfer pricing guidelines for multinational enterprises and tax administrations provide guidance on the application of the arms length principle which is the international consensus on transfer pricing ie on the valuation for tax purposes of cross border transactions between associated enterprises in a global economy where multinational enterprises mnes play a . 22 july 2010 the oecd council has today approved the 2010 version of the transfer pricing chapters i iii of the transfer pricing guidelines were substantially revised as a result of the review of comparability and profit methods that was undertaken by the oecd with input from non oecd economiesbuilding on the experience acquired by tax administrations and taxpayers in the application of the . Pricing method to the circumstances of the case the practical application of transactional profit methods transactional net margin method and profit split method and the performance of comparability analyses furthermore a new chapter ix on the transfer pricing aspects of business restructurings was added consistency changes were made to the rest of the oecd transfer pricing guidelines