Public comments on the proposed revision of Chapters I-III of the Transfer Pricing Guidelines

14 January 2010 – On 9 September 2009, the OECD Committee on Fiscal Affairs released for public comment a proposed revision of Chapters I-III of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The OECD has now published the comments received, which can be downloaded by clicking on the links below:

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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