OECD releases Transfer Pricing Guidance on Financial Transactions
On 11 February 2020, the OECD released the report Transfer Pricing Guidance on Financial Transactions: Inclusive Framework on BEPS: Actions 4, 8-10. This was announced in a press release published on the website of the OECD. In October 2015, as part of the final BEPS package, the OECD/G20 published the reports on Action 4 (Limiting Base Erosion Involving Interest Deductions And Other Financial Payments) and Actions 8-10 (Aligning Transfer Pricing Outcomes with ...
OECD expands transfer pricing country profiles to cover 55 countries
The OECD has released new transfer pricing country profiles for Chile, Finland and Italy, bringing the total number of countries covered to 55. In addition, the OECD has updated the information contained in the country profiles for Colombia and Israel, according to a press release dated 18 June 2019 on the website of the OECD. These country profiles reflect the current state of legislation and practice in each country regarding the application ...
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 seven new transfer pricing country profiles and an update of a previously-released profile
The OECD has published new transfer pricing country profiles for Costa Rica, Greece, Republic of Korea, Panama, Seychelles, South Africa and Turkey. In addition, it has also updated the information contained in Singapore’s profile. The country profiles are now available for 52 countries. This was announced in a press release of 7 September 2018 as published on the website of the OECD. The OECD continues to publish and update the transfer pricing ...
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 ...