# OECD guidance

> OECD organization's guidelines on international taxation, widely adopted by national tax authorities.

**URL:** https://quilometragem.com/glossary/oecd-guidance

**Summary:** OECD organization's guidelines on international taxation, widely adopted by national tax authorities.

- The OECD (Organisation for Economic Co-operation and Development) publishes guidelines widely followed by tax authorities — Transfer Pricing Guidelines, BEPS Action Plan, Pillar 1/2.
- For mileage reimbursement in multinational groups, country-to-country standardization follows the "arm's length" principle recommended by the OECD.
- OECD organization's guidelines on international taxation, widely adopted by national tax authorities.

The OECD (Organisation for Economic Co-operation and Development) publishes guidelines widely followed by tax authorities — Transfer Pricing Guidelines, BEPS Action Plan, Pillar 1/2. For mileage reimbursement in multinational groups, country-to-country standardization follows the "arm's length" principle recommended by the OECD. Site: oecd.org.