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OECD transfer pricing guidance on financial transactions

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The OECD has published a new report containing transfer pricing guidance on financial transactions, developed as part of actions 4 and 8-10 of the BEPS action plan. The bulk of this guidance has been added to the OECD’s transfer pricing guidelines as a new chapter X. This is the first time the transfer pricing guidelines have included guidance on this particular area.

The report, Transfer Pricing Guidance on Financial Transactions: Inclusive Framework on BEPS: Actions 4, 8-10 is available at

Issue: 1475
Categories: News