On the 20th of January 2022, the OECD published new Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Some of the significant changes pertain to the guidance on the application of the transactional profit method and hard-to-value intangibles (HTVI) agreed upon in 2018, as well as revisions to the guidance for financial transactions from 2020.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
January 28, 20220