How many of us still have time to read 600+ page 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?
We are happy to announce that our colleague, Johann Müller, has published his book A practical summary of the July 2017 OECD Transfer Pricing Guidelines on Amazon Kindle. Obviously a lot of the 2017 update is covering BEPS, but there are also other things, such as the chapter on safe harbours, the alignment of chapter 9 with BEPS, essentially with chapters 1D and 6, and references on further work being done on dispute resolution.
In this book, the 2017 OECD 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 the 2017 OECD Transfer Pricing Guidelines. It is aimed at giving fast and accurate information through diagrams and summaries.
More information is available here.