Comparability and Profit Methods

News & Events

News

Transactional Profit Methods: Responses to the OECD Invitation to Comment

18-Sep-2006

On 27 February 2006 the OECD released an open invitation to comment on a number of issues in relation to transactional profit methods described in the OECD's Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.  Numerous contributions have now been received and will be carefully examined by Working Party No. 6 on the Taxation of Multinational Enterprises.


Events

Comparability: the OECD invites comment on a series of draft issues notes

from 10-May-2006 to 30-Nov-2006

The OECD releases an invitation to comment on a series of draft issues notes on comparability that was developed by the Committee on Fiscal Affairs Working Party No. 6, building on experience acquired by countries since the adoption of the Transfer Pricing Guidelines in 1995 and on comments received from the business community in response to an open questionnaire released in 2003.

OECD invites comments on the application of transactional profit methods

from 28-Feb-2006 to 31-Aug-2006

The OECD is now issuing an open invitation to contribute on a number of issues in relation to transactional profit methods.  As part of its procedures for monitoring the implementation of the 1995 Transfer Pricing Guidelines, Working Party No 6 of the OECD Committee on Fiscal Affairs has selected the application of transactional profit methods as one of two areas to be considered in priority.



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The OECD's Guidelines on dealing with commercial transactions between different parts of a multinational group.

Transfer Pricing Guidelines