OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 (Volume 2017)

Foreword
Table of Contents
Preface
Abbreviations and Acronyms
Glossary
Chapter I. The Arm\'s Length Principle
	Introduction
	Statement of the arm’s length principle
	A non-arm’s-length approach: global formulary apportionment
	Guidance for applying the arm’s length principle
Chapter II. Transfer Pricing Methods
	Part I: Selection of the transfer pricing method
		Selection of the most appropriate transfer pricing method to the circumstances of the case
		Use of more than one method
	Part II: Traditional transaction methods
		Introduction
		Comparable uncontrolled price method
		Resale price method
		Cost plus method
	Part III: Transactional profit methods
		Introduction
		Transactional net margin method
		Transactional profit split method
		Conclusions on transactional profit methods
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Chapter III. Comparability Analysis
	Performing a comparability analysis
	Timing issues in comparability
	Compliance issues
Chapter IV. Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes
	Introduction
	Transfer pricing compliance practices
	Corresponding adjustments and the mutual agreement procedure: Articles 9 and 25 of the OECD Model Tax Convention
	Simultaneous tax examinations
	Safe harbours
	Advance pricing arrangements
	Arbitration
Chapter V. Documentation
	Introduction
	Objectives of transfer pricing documentation requirements
	A three-tiered approach to transfer pricing documentation
	Compliance issues
	Implementation
Chapter VI. Special Considerations for Intangibles
	Identifying intangibles
	Ownership of intangibles and transactions involving the development, enhancement, maintenance, protection and exploitation of intangibles
	Transactions involving the use or transfer of intangibles
	Supplemental guidance for determining arm’s length conditions in cases involving intangibles
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Chapter VII. Special Considerations for Intra-Group Services
	Introduction
	Main issues
	Some examples of intra-group services
	Low value-adding intra-group services
Chapter VIII. Cost Contribution Arrangements
	Introduction
	Concept of a CCA
	Applying the arm’s length principle
	CCA entry, withdrawal or termination
	Recommendations for structuring and documenting CCAs
Chapter IX. Transfer Pricing Aspects of Business Restructurings
	Introduction
	Part I: Arm’s length compensation for the restructuring itself
		Introduction
		Understanding the restructuring itself
		Recognition of the accurately delineated transactions that comprise the business restructuring
		Reallocation of profit potential as a result of a business restructuring
		Transfer of something of value (e.g. an asset or an ongoing concern)
		Indemnification of the restructured entity for the termination or substantial renegotiation of existing arrangements
	Part II: Remuneration of post-restructuring controlled transactions
		Business restructurings versus “structuring”
		Application to business restructuring situations: selection and application of a transfer pricing method for the post-restructuring controlled transactions
		Relationship between compensation for the restructuring and post-restructuring remuneration
		Comparing the pre- and post-restructuring situations
		Location savings
List of Annexes
	Annex to the OECD Transfer Pricing Guidelines
	Annex I to Chapter II. Sensitivity of Gross and Net Profit Indicators
	Annex II to Chapter II. Example to Illustrate the Application of the Residual Profit Split Method
	Annex III to Chapter II. lllustration of Different Measures of Profits When Applying a Transactional Profit Split Method
	Annex to Chapter III. Example of a Working Capital Adjustment
	Annex I to Chapter IV. Sample Memoranda of Understanding for Competent Authorities to Establish Bilateral Safe Harbours
		Sample Memorandum of Understanding on Low Risk Manufacturing Services
		Sample Memorandum of Understanding on Low Risk Distribution Services
		Sample Memorandum of Understanding on Low Risk Research and Development Services
	Annex II to Chapter IV. Guidelines for Conducting Advance Pricing Arrangements under the Mutual Agreement Procedure (MAP APAs)
	Annex I to Chapter V. Transfer Pricing Documentation – Master file
	Annex II to Chapter V. Transfer Pricing Documentation – Local file
	Annex III to Chapter V. Transfer Pricing Documentation – Country-by-Country Report
	Annex IV to Chapter V. Country-by-Country Reporting Implementation Package
		Model legislation related to Country-by-Country Reporting
		Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports
		Annex to the Agreement – Confidentiality and Data Safeguards Questionnaire
		Competent Authority Agreement on the Exchange of Country-by-Country Reports on the basis of a Double Tax Convention (“DTC CAA”)
		Competent Authority Agreement on the Exchange of Country-by-Country Reports on the basis of a Tax Information Exchange Agreement (“TIEA CAA”)
	Annex to Chapter VI. Examples to Illustrate the Guidance on Intangibles
	Annex to Chapter VIII. Examples to Illustrate the Guidance on Cost Contribution Arrangements
Appendix. Recommendation of the Council on the Determination of Transfer Pricing between Associated Enterprises [C(95)126/Final, as amended