OECD: Comments on BEPS Action 8 (cost contribution arrangements)

OECD: BEPS Action 8 (cost contribution arrangements)

The Organisation for Economic Co-operation and Development (OECD) in late April 2015 released a discussion draft concerning an action item under the base erosion and profit shifting (BEPS) project—Action 8 (cost contribution arrangements). The BEPS Action 8 discussion draft proposed revisions to Chapter VIII of the Transfer Pricing Guidelines, and invited comments concerning the BEPS Action 8 discussion draft.


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Comments from KPMG tax professionals were submitted to the OECD. Read the KPMG comments [PDF 96 KB] to BEPS Action 8.

The next step is a public consultation to be held in Paris in July 2015.


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