On 10 July 2017, the OECD announced the release of the 2017 edition of the Transfer Pricing Guidelines. The 2017 edition incorporates the following revisions of the 2010 edition into a single publication:
- The substantial revisions introduced by the 2015 BEPS Reports on Actions 8-10 Aligning Transfer Pricing Outcomes with Value Creation and Action 13 Transfer Pricing Documentation and Country-by-Country Reporting. These amendments, which revised the guidance in Chapters I, II, V, VI, VII and…