OECD: Comments concerning BEPS Action 10 (low value-adding services)

OECD: Comments concerning BEPS Action 10

The Organisation for Economic Cooperation and Development (OECD) today released comments received with respect to a discussion draft of proposed modifications to Chapter VII of the OECD Transfer Pricing Guidelines covering low value-adding intra-group services relating to Action 10 of the base erosion and profit shifting (BEPS) project.

Related content

The comments concerning BEPS Action 10 will be discussed during the public consultation before the OECD on 19-20 March 2015.

 

Read comments [PDF 220 KB] provided by KPMG.

Read all comments as posted on the OECD website.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us

 

Request for proposal

 

Submit

KPMG's new digital platform

KPMG's new digital platform