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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2022 Edition, as amended February 2024)

Organisation for Economic Co-operation and Development (OECD) · published 2022-01-20 · last amended 2024-02-19

Last updated 14 Jun 2026 · Full ledger: Hallucination Register · Parent: OECD

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The definitive global reference for transfer pricing policy, revised continuously since 1979 (1995, 2010, 2017, 2022) and most recently amended in February 2024 to incorporate Amount B guidance under Pillar One for baseline distribution activities; the highest-frequency amendment cycle of any OECD instrument makes it a prime VERSION_CONFUSION candidate.
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