Public comments received on BEPS discussion draft on the transfer pricing aspects of financial transactions
On 3 July 2018, interested parties were invited to provide comments on a discussion draft on financial transactions, which deals with follow-up work in relation to Actions 8-10 (“Assure that transfer pricing outcomes are in line with value creation”) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the public comments received, according to a press release dated 14 September 2018 ...
OECD releases BEPS discussion draft on the transfer pricing aspects of financial transactions
The OECD has released the BEPS discussion draft on the transfer pricing aspects of financial transactions: the Public Discussion Draft BEPS Actions 8-10 Financial Transactions. Public comments are invited on this discussion draft, which deals with follow-up work in relation to Actions 8-10 ("Assure that transfer pricing outcomes are in line with value creation") of the BEPS Action Plan. This was announced by the OECD in a press release dated ...
Public comments received on BEPS discussion drafts on attribution of profits to permanent establishments and transactional profit splits
On 22 June 2017, interested parties were invited by the OECD to provide comments on two discussion drafts. The first discussion draft on Attribution of Profits to Permanent Establishments, which deals with work in relation to Action 7 ("Preventing the Artificial Avoidance of Permanent Establishment Status") of the BEPS Action Plan; and a second one on Revised Guidance on Profit Splits, which deals with work in relation to Actions 8-10 ("Assure ...
OECD releases BEPS discussion drafts on attribution of profits to permanent establishments and transactional profit splits
On 22 June 2017 the OECD has released the following discussion drafts: - Attribution of Profits to Permanent Establishments, which deals with work in relation to Action 7 ("Preventing the Artificial Avoidance of Permanent Establishment Status") of the BEPS Action Plan; - Revised Guidance on Profit Splits, which deals with work in relation to Actions 8-10 ("Assure that transfer pricing outcomes are in line with value creation") of the ...