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OECD Transfer Pricing Guidelines

The 2022 Guidelines, by chapter and paragraph. Copy any paragraph with its citation.

Chapter I of 10

Chapter I. The Arm's Length Principle

OECD Transfer Pricing Guidelines (2022)Official OECD source ↗

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Reproduced from the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (January 2022) with the permission of the OECD. © OECD 2022.

In the event of any discrepancy between the original work and this site, only the text of the original work should be considered valid.

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