OECD invites public comments on the scope of the future revision of Chapter IV (administrative approaches) and Chapter VII (intra-group services) of the Transfer Pricing Guidelines

The OECD is considering starting two new projects to revise the guidance in Chapter IV (administrative approaches) and Chapter VII (intra-group services) of the Transfer Pricing Guidelines, according to an announcement dated 9 May 2018 on the website of the OECD. Public comments are invited on: the future revision of Chapter IV, “Administrative Approaches to Avoiding and ...
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OECD updates transfer pricing country profiles reflecting transfer pricing legislation and practices

The OECD has published updated versions of transfer pricing country profiles (TPCP), reflecting the current transfer pricing legislation and practices of 31 participating countries. The country profiles contain up-to-date and harmonised information on key aspects of transfer pricing legislation, provided by countries themselves. For more information, click here to go to the announcement referred to above dated ...
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OECD releases latest updates to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

  On 10 July 2017 the OECD released the 2017 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which represents the international consensus on the valuation, for income tax purposes, of cross-border transactions between associated ...
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Public comments received on the BEPS discussion draft on the Implementation Guidance to Hard-to-Value Intangibles

  On 5 July 2017 the OECD published the public comments received on a discussion draft that provides guidance on the implementation of the approach to pricing transfers of hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines. On 23 May 2017, interested parties were invited to provide comments on said discussion draft. CFN reported ...
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OECD releases a discussion draft on the implementation guidance on hard-to-value intangibles

  On 23 May 2017 the OECD released a discussion draft on the implementation guidance on hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines and invites public comments. For more information, click here. CFN-artikelnr. 20170526-9 BRON: www.oecd.org Land/gebiedsdeel: OECD Betreft: Internationaal belastingrecht, implementation guidance, discussion draft, hard-to-value-intangibles, transfer pricing, TP, Transfer Pricing ...
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