OECD: TP disputes, intra-group services
The OECD is considering starting two new projects to revise the guidance in Chapter IV (administrative approaches) and Chapter VII (intra-group services) of the Transfer Pricing Guidelines.
OECD has issued scoping papers for public comments addressing transfer pricing disputes and intra-group services, provided for reference herein in addition to Deloitte’s Global TP Alert with insightful comments.
Comments on both subjects are due by June 20, 2018. Both topics are significant, thus a review of the scoping paper focus is recommended, with an opportunity to provide comments.
Click to access dttl-tax-global-transfer-pricing-alert-18-013-11-may-2018.pdf
Click to access scoping-of-future-revision-of-chapterIV-of-the-transfer-pricing-guidelines.pdf
Strategizing Multinational Tax Risks 