IFA: Practical Experience with the OECD Transfer Pricing Guidelines

This text contains the proceedings of the IFA Congress Seminar held in 1998. The seminar considered whether the OECD Guidelines had started to influence tax legislation or the practice of Revenue authorities. The seminar reviewed developments in transfer pricing legislation throughout the world. It considered the results of a questionnaire to multinational groups in the Association, and the views of panel members and other participants.