OECD: BEPS comments, transfer pricing guidelines

OECD: BEPS comments, transfer pricing guidelines

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).

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Read the OECD release.

KPMG transfer pricing professionals also provided written comments with respect to these BEPS actions. Read: 

  • KPMG comments [PDF 171 KB] and an executive summary [PDF 38 KB] to the BEPS Actions 8, 9, and 10 - Discussion draft on the revisions to Chapter I of the Transfer Pricing Guidelines (including risk, recharaterisation and special measures)
  • KPMG's comments [PDF 63 KB] to BEPS Action 10 - Discussion draft on the use of profit splits in the context of global value chains
  • KPMG comments [PDF 51 KB] to BEPS Action 10 - Discussion draft on the transfer pricing aspects of cross-border commodity transactions

The next step is the public consultation scheduled for 19-20 March 2015.

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