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New Transfer Pricing Guidelines 2017 from OECD and UN, New OECD Model Tax Convention, New EU Report on the use of Comparables.The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the «arm's length The OECD Transfer Pricing Guidelines provide guidance on the application of the "arm's length principle", which represents the international consensus on the The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm's length principle”, which is the international consensus on the