The Organisation for Economic Cooperation and Development (OECD) today released public comments received on discussion draft on base erosion and profit shifting (BEPS) Actions 8, 9 and 10 concerning revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures).
Read the OECD release.
KPMG transfer pricing professionals also provided written comments with respect to these BEPS actions. Read:
The next step is the public consultation scheduled for 19-20 March 2015.