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.

Annexes to OECD Chapters III & VIII · TPG 2022

Other examples.

A walkthrough of seven case studies from the Annexes to Chapter III (a working capital adjustment) and Chapter VIII (cost contribution arrangements) 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.

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Work together

Compare notes on CCA and working-capital 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.

Connect on LinkedIn ✉ Email aleks@inrange.nl

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