Discussion drafts issued on proposed changes to OECD Transfer Pricing Guidelines

Discussion drafts issued on proposed changes to O...

Tax alert - Issue 12, June 2012  

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Discussion drafts issued on proposed changes to OECD Transfer Pricing Guidelines

On 6 June, 2012, the OECD Working Party No. 6 (Working Party) of the OCED Committee on Fiscal Affairs released several discussion drafts regarding proposed changes to the OECD Transfer Pricing Guidelines. The focus of the proposed revisions is primarily on intangibles, safe harbours and timing issues.

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