A new edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations was published in 2022.
The new release contains the following changes:
- In Chapter II, which refers to the application of profit split method, it is explained exactly where the profit sharing method is applicable
- In Chapter VI, an annex was added that refers to hard to value intangibles
- A new chapter X is added which is related to financial transactions