OECD published new edition of Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2022 version)
On 20 January 2022 the OECD published new Transfer Pricing guidelines. The new edition incorporates the following parts into the previous version:
- revised guidance on the application of the transactional profit method,
- revised guidance on the approach to hard-to-value intangibles,
- latest guidance on financial transactions.
Also, certain consistency changes have been made to the rest of the OECD Transfer Pricing Guidelines, to align the document with the above noted changes.
How EY can help?
We are closely monitoring key developments with regard to legislation and OECD guidelines in the area of transfer pricing. Should you need additional advice with regard to new guidelines, or in general transfer pricing area, our team of tax advisors will be happy to help
