OECD Releases Proposed Transfer-Pricing Guidelines

Law360, New York (January 30, 2014, 3:30 PM EST) -- The Organization for Economic Co-operation and Development on Thursday released proposed rules intended to make multinational corporations' cross-border business more transparent to local taxing authorities.

The OECD released a set of draft guidelines that, when enacted, would create an international standard for documenting multinational corporations' transfer pricing practices. The proposal is part of a larger push by the OECD to modernize the global taxing regime, which has had problems adjusting to the continued expansion of multinationals and seismic shifts in business caused by advances in computer...
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