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14 Jul 2017 On 10 July 2017, the Organisation for Economic Co-operation and Development(OECD) released the 2017 edition of the OECD Transfer On June 27, 1995 the first draft of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (“OECD Guidelines”) was published. These Guidelines are a revision of the OECD Report Transfer Pricing and Multinational Enterprises that was published in 1979. In 1995, the OECD issued its transfer pricing guidelines which it expanded in 1996 and 2010. The two sets of guidelines are broadly similar and contain certain principles followed by many countries. The OECD guidelines have been formally adopted by many European Union countries with little or no modification. 27 May 2013 2.1 Origin and legal nature of the OECD TP Guidelines . OECD Transfer Pricing Guidelines and OECD Member and non-member states 10 Jul 2017 This 2017 edition of the OECD Transfer Pricing Guidelines contains History buffs may recall that it all started with a 100-pages document in 14 Sep 2001 History C State of the Art C Perspectives * and the OECD Transfer Pricing Guidelines C and a view of the increasingly complicated future. 10 Jun 2017 Pricing (TP) Guidelines was Guidelines History: Main Points OECD Transfer Pricing Guidelines (1995) being the original version of the10 Jul 2017 This 2017 edition of the OECD Transfer Pricing Guidelines incorporates the substantial revisions made in 2016 to reflect the clarifications and 14 Jun 2012 The arm's length principle has a long history, dating back to the The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax 18 Aug 2010 Data and research on transfer pricing e.g. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, transfer pricing