ForewordPrefaceAbbreviations and AcronymsGlossaryThe Arm's Length PrincipleTransfer Pricing MethodsComparability AnalysisAdministrative approaches to avoiding and resolving transfer pricing disputesDocumentationSpecial Considerations for IntangiblesSpecial Considerations for Intra-Group ServicesCost Contribution ArrangementsTransfer Pricing Aspects of Business RestructuringsTransfer pricing aspects of financial transactionsAppendix. Recommendation of the Council on the Determination of Transfer Pricing between Associated Enterprises [C(95)126/Final, as amendedANNEXESAnnex to the OECD Transfer Pricing GuidelinesAnnex I to Chapter II. Sensitivity of Gross and Net Profit IndicatorsAnnex II to Chapter II. Examples to illustrate the guidance on the transactional profit split methodAnnex to Chapter III. Example of a working capital adjustmentAnnex I to Chapter IV. Sample Memoranda of Understanding for Competent Authorities to establish bilateral safe harboursAnnex II to Chapter IV. Guidelines for conducting Advance Pricing Arrangements under the Mutual Agreement Procedure (MAP APAs)Annex I to Chapter V. Transfer pricing documentation – Master fileAnnex II to Chapter V. Transfer pricing documentation – Local fileAnnex III to Chapter V. Transfer pricing documentation – Country‑by‑Country ReportAnnex IV to Chapter V. Country-by-Country Reporting Implementation PackageAnnex I to Chapter VI. Examples to illustrate the guidance on intangiblesAnnex II to Chapter VI. Guidance for tax administrations on the application of the approach to hard-to-value intangiblesAnnex to Chapter VIII. Examples to illustrate the guidance on cost contribution arrangements