INTM421000 - Transfer pricing: Methodologies: OECD Guidelines: contents

  1. INTM421005
    Importance of Article 9 of OECD Guidelines
  2. INTM421010
    Overview
  3. INTM421020
    Comparability
  4. INTM421030
    Comparable Uncontrolled Price
  5. INTM421040
    Comparable Uncontrolled Price: the search for comparables
  6. INTM421041
    Comparable uncontrolled price: Commodity Transactions
  7. INTM421050
    Resale minus
  8. INTM421060
    Cost plus
  9. INTM421070
    Profit split
  10. INTM421080
    Transactional net margin method
  11. INTM421090
    Cost contribution arrangements
  12. INTM421100
    Which transactions to review
  13. INTM421110
    Intangibles