Cross-Border Transactions and the New OECD Transfer Pricing Guidelines

The importance of the Organization for Economic Cooperation and Development (OECD) Transfer Pricing Guidelines to tax administrations of countries is that they will assist such tax administrations in developing rules that can prevent the artificial shifting of a multinational enterprise’s (MNE) profits outside of their countries and provide rules better ensuring that an MNE’s reported tax base reflects the MNE’s economic activity within that country.

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 Related Content 

• Transfer Pricing Tax Fundamentals
  Learn more about transfer pricing tax fundamentals. Topics include U.S. transfer pricing rules and regulations, transfer pricing methods, IRS penalties, documentation requirements, and advance pricing agreements.

• Transfer Pricing General Concepts Checklist
  Use this checklist for key concepts to keep in mind when dealing with transfer pricing issues that can arise in transactions between commonly controlled companies or entities. You must determine pricing related to such transactions as if the parties were dealing with each other on an arms-length basis. 

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  • Affirmative Transfer Pricing Adjustments

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