| INTM460110 | What is the aim of the
practical guidance? |
| INTM460120 | Is transfer pricing
enquiry work worthwhile? |
| INTM460130 | Who is the practical
guidance aimed at? |
| INTM460140 | What is transfer
pricing? |
| INTM460150 | Rôle of the
OECD |
| INTM460160 | Examples to demonstrate
the tax effects of transfer pricing |
| INTM460170 | Transaction-based
legislation |
| INTM460180 | The link with the other
modules of International guidance |
| INTM460190 | The old and new transfer
pricing legislation |
| INTM460200 | Scope of the practical
guidance |
| INTM460210 | General note about the
guidance and health warning |
