2010 revision to the OECD guidelines

Andrew Hickman, Richard Murray, and John Neighbour KPMG, London

The latest revision to the OECD Guidelines is now complete, with the update having been published on July 22, 2010. In a series of three articles on the topic we look in detail at the impact of what are the biggest changes to the OECD’s transfer pricing advice since 1995.

This first article provides an overview of the changes, and examines the impact of the changes to Chapters I – III covering methods and comparability. Our second and third articles  look at new Chapter IX on the transfer pricing aspects of business restructurings. The second article examines risk allocation, while the third will look at whether business restructurings are likely to incur exit charges, and how to calculate them…

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