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OECD combines past updates in transfer pricing guidance

Published on: 21 January 2022
Published by a Law360 reporter

Article summary

Law360: The Organisation for Economic Co-operation and Development (OECD) released updated transfer pricing guidelines on 20 January 2022 that consolidate earlier revisions to separate pieces of guidance, including how to use a method for splitting profits and how to handle hard-to-value intangible assets.

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