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Public comments on the Transfer Pricing Aspects of Business Restructurings

On 19 September 2008, the OECD Committee on Fiscal Affairs released for comment a discussion draft on the Transfer Pricing Aspects of Business Restructurings. The OECD has now published the comments received on that draft.

Discussion Draft on the Transfer Pricing Aspects of Business Restructurings

On 19 September 2008, the Committee on Fiscal Affairs released for public comment a discussion draft on the transfer pricing aspects of business restructurings. Comments should be sent before 19 February 2009.

The OECD pursues dialogue with business on business restructuring issues

The OECD pursues its dialogue with the business community on the transfer pricing and treaty aspects of Business Restructurings, participates in discussion panels in Washington and Stockholm, and convenes a third meeting of the Business Advisory Group.

Second meeting of the Business Advisory Group

November 2006: The Business Advisory Group met in Paris on 23 November 2006 with government representatives involved in the OECD project on business restructurings.  Dialogue with the business community has been regarded as essential from the beginning of this project.

First Meeting of the Business Advisory Group

June 2006: A Business Advisory Group was created to provide input from the business community at the early stages of the work on Business Restructurings. The Business Advisory Group met for the first time with the Secretariat in June 2006 in Washington, DC. The creation of the Business Advisory Group is by no means a substitute for a wider consultation process that will take place when the Working Group produces a discussion draft.

Approval of a mandate for the Working Group on Business Restructuring

October 2006: As a follow up to the January 2005 CTPA Roundtable, the Committee on Fiscal Affairs created a Joint Working Group of Delegates from Working Party No. 1 on the Model Tax Convention and Working Party No. 6 on the Taxation of Multinational Enterprises, in order to explore the treaty and transfer pricing aspects of business restructurings.  A detailed mandate for the Group was approved by the Committee on 20 Oct. 2006. The mandate describes the responsibilities of the Group, working methods and timetable.

OECD engages dialogue on business restructuring: 2nd CTPA Roundtable focused on business restructuring

The OECD Centre for Tax Policy and Administration held its 2nd CTPA Roundtable in Paris on 26-27 January 2005, on the theme “Business Restructuring”. The Roundtable was attended by senior officials from OECD member countries as well as from China, South Africa and Singapore and by a wide panel of private sector representatives. The discussion covered treaty, transfer pricing and indirect taxes issues involved in business restructurings.