Manuel de los Santos

Head of Transfer Pricing Unit at OECD

Manuel de los Santos is the current Head of the Transfer Pricing Unit at the OECD. Manuel joined the OECD in 2016 and, since then, he has contributed to the major transfer pricing projects of the OECD, including the publication of the new Chapter X of the OECD Transfer Pricing Guidelines on financial transactions. He is heavily involved in the work related to Pillar One, specifically on the profit allocation aspects of the project. Before joining the OECD, Manuel worked for the European Commission and the Spanish Tax Administration, mostly in the field of international tax and transfer pricing.