Transfer pricing guidelines for multinational enterprises and TAX administrations

These Guidelines are a revision of the OECD Report Transfer Pricing and Multinational Enterprises (1979). They were approved by the Committee on Fiscal Affairs on 27 June 1995 and by the OECD Council for publication on 13 July 1995. These Guidelines will be supplemented with additional chapters addressing other aspects of transfer pricing and will be periodically reviewed and revised on an ongoing basis.

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