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New OECD Guidelines Debut This Week!

20th January 2022

As every transfer pricing executive and tax authority knows, when it comes to transfer pricing there’s one bible we honor: the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. But the latest version, released all the way back in 2017, is so yesterday. Well, good news. Last week, January 20, 2022, to be exact, the OECD released 2022’s transfer pricing guidelines, an updated version of the continuously evolving transfer pricing doctrine. The book is a go-to for taxpayers and tax authorities who need guidance on how to apply the arm’s length principle in the simplest and most complicated related-party transactions. And this new 659-page guide does you one even better: It promises new guidance on applying the transactional profit method, financial transactions, and for tax authorities, how to approach transactions involving hard-to-value intangibles—guidance which we’d just happen to call, “invaluable.”