OECD TP Guidelines: Interactive Learning Experience
About this project
This project provides a walkthrough of the examples contained in the OECD TP Guidelines. The aim is to facilitate the common understanding of TP principles by practitioners and tax administrations.
🧠 Test yourself — three options per scenario, instant feedback. 👀 Show OECD answer — skip the test.
Intangibles.
A walkthrough of the examples in Annexes I and II to Chapter VI of the OECD Transfer Pricing Guidelines (2022 edition).
Teaching summary. This walkthrough is a paraphrase of the OECD examples for learning purposes. For any binding interpretation, consult the OECD Transfer Pricing Guidelines themselves.
Your progress
Start exploring the cases above — your score will appear here as you go.
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scenarios explored
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correct on attempts
Work together
Compare notes on intangibles cases
If any of these examples raised a question, an edge case, or a different reading from how you'd apply it in practice, I'd like to hear. Message me on LinkedIn or get in touch by email — happy to compare notes.