The new edition of the Guidelines brings together changes to the 2017 edition, which include:
Revised Instruction on the Application of Profit-Sharing Methods (relating to the BEPS Action Plan 10);
Guidelines for tax administrations on the application of approaches to intangible assets that are difficult to assess (relating to the BEPS Action Plan 8);
Guidelines on transfer pricing for financial transactions (related to BEPS Action Plans 4 and 8-10).
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