Reading material provided and additional material needed

Here is the 2021 UN Model Tax Convention. The 2017 OECD Model Tax Convention can be purchased from the OECD or from you can buy Kees van Raad's Volume A of Materials on International, TP and EU tax law, which contains both documents and a lot of other relevant material. You can get from the International Tax Centre at Leiden University: www.itc-leiden.nl for Euro 65 ex VAT and shipping.

Unfortunately there is no updated version of Van Raad's book that contains the 2022 OECD Transfer Pricing Guidelines. However, we have uploaded the OECD reports which added the new/amended chapters to the 2022 TPG. These are:

  • Guidance on intra-group financial transactions (new chapter X in 2022 OECD TPG)
  • Guidance on hard to value intangibles
  • Guidance on the profit split method

The OECD TPG 2017 + these guides = the OECD 2022 TPG

2021 UN Model Tax Convention.pdf
VI.B. Intra-group financial services - Action 04 - 2020-02-11.pdf
VI.C.1.j Intangibles - HTVIs - Additional guidance - 2018-06.pdf
IV.7.b Action 10 2018 Final guidance profit split.pdf
2022 OECD TP Guidelines Summary 2022-08-03 - pdf ADIT version.pdf
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