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.
Intra-group services.
A walkthrough of the examples in Annex I of the WP6 discussion draft (1 June 2026, comments due 22 July).
Discussion draft only. The OECD's publication of this draft does not, at this stage, represent the consensus views of the CFA or its subsidiary bodies. Taxpayers and tax administrations should not rely on the approaches discussed.
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
Help shape the OECD submission
I'm submitting inRange's comments on this draft to the OECD by 22 July 2026. If any of these examples raised a question, an edge case, or a different reading for you, send it my way — I'll consider it for the submission. Message me on LinkedIn or get in touch by email.