read online pdf A practical summary of the July 2017 OECD Transfer Pricing Guidelines –

How many of us still have time to readpage guidelines How many of us have time to take those guidelines and combine them with chapters adopted after the guidelines were published How does a student begin to study a work of this size, without getting hopelessly lost This book reflects my love for systematic thinking and reducing clutter It is aimed at giving fast, accurate, information through diagrams and summaries In this book, theOECD Transfer Pricing Guidelines are summarized three times first as a one page overview, then as a longer executive summary and finally as an extended summary of most of the paragraphs of theOECD Transfer Pricing Guidelines The extended summary references the actual paragraphs in theOECD Transfer Pricing Guidelines As theOECD Transfer Pricing Guidelines is a live document, which is continuously updated, I will substitute existing theOECD Transfer Pricing Guidelines chapters and paragraphs with draft and final material published afterThese texts are clearly marked and will first concern the profit allocation to PEs, the profit split method and financial transactions, when those documents are finalised by the OECD All references within the book are hyperlinked for fast and easy reading between texts This book does not pretend to be a replacement of theOECD Transfer Pricing Guidelines it is an introduction, giving an overview of the wide variety of topics covered, with paragraph references to the underling Guideline paragraphs, so that we know where to find them The original work can be bought from the OECD at Forinformation about me, please see my website johannmuller , my YouTube channel, Taxpics and my LinkedIn profile