Public comments on the Transfer Pricing Aspects of Business Restructurings

6 March 2009 - On 19 September 2008, the OECD Committee on Fiscal Affairs released for comment a discussion draft on the Transfer Pricing Aspects of Business Restructurings.  Comments received can be downloaded by clicking on the links below. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Top of page

Bookshop

Guidance on applying the arm’s length principle between different parts of a multinational group.

Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

OECD Tax Policy Studies No. 11: The Taxation of Employee Stock Options

The Taxation of Employee Stock Options