The Organisation for Economic Co-operation and Development (OECD) released the 2022 edition of its Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD TP Guidelines).
The 2022 edition of the OECD TP Guidelines now include various workstreams approved by the OECD and G20 under the base erosion and profit shifting (BEPS) program, with a new Chapter X containing the latest guidanc...