29/10/2012- On 6 June 2012, the OECD released an invitation to comment on a discussion draft on the revision of the Safe Harbours Section in Chapter IV of the Transfer Pricing Guidelines. It has published the comments received in response to this invitation.
The OECD is grateful to the commentators for their input, which will be discussed by Working Party No. 6 of the Committee on Fiscal Affairs at its November 2012 meeting and at a Public Consultation to be held in Paris on 12-14 November 2012.
The previous edition released on 28 September 2012 has been replaced with this revised complete edition to take into account all comments received in response to this invitation. Additional comments were received from the following:
The comments were submitted by the following parties:
CM & PARTNERS STUDIO ASSOCIATO
DE WITTE-VISELE ASSOCIATES
DREWNO, JOHN K.
DURST, MICHAEL C.
ERNST & YOUNG
FEINSCHREIBER, ROBERT AND KENT, MARGARET
IFA GRUPO MEXICANO
JAPAN FOREIGN TRADE COUNCIL
LEWIS, PATRICIA G.
LOYENS & LOEFF
MEXICAN CHARTERED ACCOUNTANTS INSTITUTE
TRUE PARTNERS CONSULTING