diff --git a/specification/common/README.md b/specification/common/README.md
index 2b377a731cd..0e7e37e5df2 100644
--- a/specification/common/README.md
+++ b/specification/common/README.md
@@ -59,6 +59,10 @@ See [Requirement Level](attribute-requirement-level.md) for requirement levels g
 See [this document](attribute-type-mapping.md) to find out how to map values obtained
 outside OpenTelemetry into OpenTelemetry attribute values.
 
+See [Attribute precedence for non-OTLP exporters](attribute-precedence.md) to
+find out how to transform a structured representation like OTLP to a flat set of
+unique attributes.
+
 ### Attribute Limits
 
 Execution of erroneous code can result in unintended attributes. If there are no
diff --git a/specification/common/attribute-precedence.md b/specification/common/attribute-precedence.md
new file mode 100644
index 00000000000..2cb3f7b5cd7
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@@ -0,0 +1,177 @@
+# Attribute precedence on transformation to non-OTLP formats
+
+**Status**: [Experimental](../document-status.md)
+
+<details>
+<summary>Table of Contents</summary>
+
+<!-- toc -->
+
+- [Overview](#overview)
+- [Attribute hierarchy in OTLP messages](#attribute-hierarchy-in-otlp-messages)
+- [Precedence per Signal](#precedence-per-signal)
+  * [Traces](#traces)
+  * [Metrics](#metrics)
+  * [Logs](#logs)
+  * [Span Links, Span Events and Metric Exemplars](#span-links-span-events-and-metric-exemplars)
+- [Considerations](#considerations)
+- [Example](#example)
+- [Useful links](#useful-links)
+
+<!-- tocstop -->
+
+</details>
+
+## Overview
+
+This document provides supplementary guidelines for the attribute precedence
+that exporters should follow when translating from the hierarchical OTLP format
+to non-hierarchical formats.
+
+A mapping is required when flattening out attributes from the structured OTLP
+format, which has attributes at different levels (e.g., Resource attributes,
+InstrumentationScope attributes, attributes on Spans/Metrics/Logs) to a
+non-hierarchical representation (e.g., Prometheus/OpenMetrics labels).
+In the case of OpenMetrics, the set of labels is flat and must have unique
+labels only
+(<https://github.com/OpenObservability/OpenMetrics/blob/main/specification/OpenMetrics.md#labelset>).
+Since OpenTelemetry allows for different levels of attributes, it is possible
+that the same attribute appears multiple times on different levels.
+
+This document aims to provide guidance on how OpenTelemetry attributes can be
+consistently mapped to flat sets.
+
+## Attribute hierarchy in OTLP messages
+
+Since the OTLP format is a hierarchical format, there is an inherent order in
+the attributes.
+In this document,
+[Resource](https://github.com/open-telemetry/opentelemetry-specification/blob/main/specification/resource/sdk.md)
+attributes are considered to be at the top of the hierarchy, since they apply to
+all collected telemetry.
+Attributes on individual Spans/Metric data points/Logs are at the bottom of the
+hierarchy, as they are most specialized and only apply to a subset of all data.
+
+**A more specialized attribute that shares an attribute key with more general
+attribute will take precedence and overwrite the more general attribute.**
+
+When de-normalizing an OTLP message into a flat set of key-value pairs,
+attributes that are present on the Resource and InstrumentationScope levels will
+be attached to each Span/Metric data point/Log.
+
+## Precedence per Signal
+
+Below, the precedence for each of the signals is spelled out explicitly.
+Only spans, metric data points and log records are considered.
+
+`A > B` denotes that the attribute on `A` will overwrite the attribute on `B`
+if the keys clash.
+
+### Traces
+
+```
+Span.attributes > ScopeSpans.scope.attributes > ResourceSpans.resource.attributes
+```
+
+### Metrics
+
+Metrics are different from Spans and LogRecords, as each Metric has a data field
+which can contain one or more data points.
+Each data point has a set of attributes, which need to be considered
+independently.
+
+```
+Metric.data.data_points.attributes > ScopeMetrics.scope.attributes > ResourceMetrics.resource.attributes
+```
+
+### Logs
+
+```
+LogRecord.log_records.attributes > ScopeLogs.scope.attributes > ResourceLogs.resource.attributes
+```
+
+### Span Links, Span Events and Metric Exemplars
+
+> Span Links, Span Events and Metric Exemplars need to be considered
+> differently, as conflicting entries there can lead to problematic data loss.
+
+Consider a `http.host` attribute on a Span Link, which identifies the host of a
+linked Span.
+Following the "more specialized overwrites more general" suggestion leads to
+overwriting the `http.host` attribute of the Span, which is likely desired
+information.
+Transferring attributes on Span Links, Span Events and Metric Exemplars should
+be done separately from the parent Span/Metric data point.
+This is out of the scope of these guidelines.
+
+## Considerations
+
+Note that this precedence is a strong suggestion, not a requirement.
+Code that transforms attributes should follow this mode of flattening, but may
+diverge if they have a reason to do so.
+
+## Example
+
+The following is a theoretical YAML-like representation of an OTLP message which
+has attributes with attribute names that clash on multiple levels.
+
+```yaml
+ResourceMetrics:
+    resource:
+        attributes:
+            # key-value pairs (attributes) on the resource
+            attribute1: resource-attribute-1
+            attribute2: resource-attribute-2
+            attribute3: resource-attribute-3
+            service.name: my-service
+
+    scope_metrics:
+        scope:
+            attributes:
+                attribute1: scope-attribute-1
+                attribute2: scope-attribute-2
+                attribute4: scope-attribute-4
+        
+        metrics:
+            # there can be multiple data entries here.
+            data/0:
+                data_points:
+                    # each data can have multiple data points:
+                    data_point/1:
+                        attributes: 
+                            # will overwrite scope and resource attribute
+                            attribute1: data-point-1-attribute-1
+
+                    data_point/2:
+                        attributes:
+                            # will overwrite 
+                            attribute1: data-point-2-attribute-1
+                            attribute4: data-point-2-attribute-4
+```
+
+The structure above contains two data points, thus there will be two data points
+in the output.
+Their attributes will be:
+
+```yaml
+# data point 1
+service.name: my-service              # from the resource
+attribute1: data-point-1-attribute-1  # overwrites attribute1 on resource & scope
+attribute2: scope-attribute-2         # overwrites attribute2 on resource
+attribute3: resource-attribute-3      # from the resource, not overwritten
+attribute4: scope-attribute-4         # from the scope, not overwritten
+
+# data point 2
+service.name: my-service              # from the resource
+attribute1: data-point-2-attribute-1  # overwrites attribute1 on resource & scope
+attribute2: scope-attribute-2         # overwrites attribute2 on resource
+attribute3: resource-attribute-3      # from the resource, not overwritten
+attribute4: data-point-2-attribute-4  # overwrites attribute4 from the scope
+```
+
+## Useful links
+
+* [Trace Proto](https://github.com/open-telemetry/opentelemetry-proto/blob/main/opentelemetry/proto/trace/v1/trace.proto)
+* [Metrics Proto](https://github.com/open-telemetry/opentelemetry-proto/blob/main/opentelemetry/proto/metrics/v1/metrics.proto)
+* [Logs Proto](https://github.com/open-telemetry/opentelemetry-proto/blob/main/opentelemetry/proto/logs/v1/logs.proto)
+* [Resource Proto](https://github.com/open-telemetry/opentelemetry-proto/blob/main/opentelemetry/proto/resource/v1/resource.proto)