Bruno Osterloh

Transfer pricing manager Movistar

Economist with over 19 years' experience in transfer pricing, international tax and finance. ITR Americas nominee for TP In-House Leader and TP In-House Team of the Year.

Published by this author:

Transfer Pricing

OECD’s new Chapter VII: documentation matters, but transaction understanding comes first

A revised Chapter VII signals a move away from mechanical TP approaches, stressing transaction understanding, functional analysis and context-driven documentation requirements

Bruno Osterloh, June 18 2026