Base erosion and profit shifting

Public comments received on the conforming amendments to Chapter IX of the OECD Transfer Pricing Guidelines

 

24/08/2016 - On 4 July 2016, interested parties were invited to review the conforming amendments to Chapter IX of the OECD Transfer Pricing Guidelines, "Transfer Pricing Aspects of Business Restructurings". The OECD is grateful to the commentators for their input and now publishes the comments received.

 

 

Public Consultation

There will be no public consultation on the conforming changes to Chapter IX.