On 19 December 2014, the OECD invited comments from interested parties on a discussion draft on revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures). This work relates to Actions 8, 9 and 10 of the BEPS Action Plan. The OECD is grateful to the commentators for their input, and now publishes the comments received.
Download the comments received:
Public consultation
A public consultation on the discussion draft will be held on 19-20 March 2015 at the OECD Conference Centre in Paris. Registration details for the public consultation will be published on the OECD website shortly. Speakers and other participants at the public consultation will be selected from among those providing timely written comments on the discussion draft.
Bron: OECD
0