The Prescriptive Nature of the OECD Transfer Pricing Guidelines: Drawing the Line between Recommendations and Requirements

Publication: Scientific journal › Journal article

Original language	English
Pages (from-to)	331-344
Journal	International Transfer Pricing Journal (ITPJ)
Volume	32
Issue number	6
DOIs	https://doi.org/10.59403/8gxt6w
Publication status	Published - Oct 2025

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title = "The Prescriptive Nature of the OECD Transfer Pricing Guidelines: Drawing the Line between Recommendations and Requirements",

author = "Raffaele Petruzzi and Gangshan Cao",

year = "2025",

month = oct,

doi = "10.59403/8gxt6w",

language = "English",

volume = "32",

pages = "331--344",

journal = "International Transfer Pricing Journal (ITPJ)",

issn = "1385-3074",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "6",

}

TY - JOUR

T1 - The Prescriptive Nature of the OECD Transfer Pricing Guidelines: Drawing the Line between Recommendations and Requirements

AU - Petruzzi, Raffaele

AU - Cao, Gangshan

PY - 2025/10

Y1 - 2025/10

U2 - 10.59403/8gxt6w

DO - 10.59403/8gxt6w

M3 - Journal article

SN - 1385-3074

VL - 32

SP - 331

EP - 344

JO - International Transfer Pricing Journal (ITPJ)

JF - International Transfer Pricing Journal (ITPJ)

IS - 6

ER -