The OECD has published two consultation documents on proposed changes to the transfer pricing guidelines. These form part of the OECD’s consideration of two projects which would revise the guidance in:
chapter IV, which covers administrative approaches to avoiding and resolving transfer pricing disputes; and
chapter VII, which covers special considerations applicable to intra-group services.
Comments should be sent by 20 June 2018 and the OECD’s aim is to finalise the scoping exercise by the end of 2018.
The OECD has published two consultation documents on proposed changes to the transfer pricing guidelines. These form part of the OECD’s consideration of two projects which would revise the guidance in:
chapter IV, which covers administrative approaches to avoiding and resolving transfer pricing disputes; and
chapter VII, which covers special considerations applicable to intra-group services.
Comments should be sent by 20 June 2018 and the OECD’s aim is to finalise the scoping exercise by the end of 2018.
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