10 June 2011 – The OECD launched in 2010 a project on the administrative aspects of transfer pricing, including a review of techniques that may be implemented by countries to optimise the use of taxpayers’ and tax administrations’ resources while improving the compliance and enforcement climate. Transfer pricing simplification measures existing in 33 OECD and non-OECD economies were identified and analysed. A document containing the main findings from this analysis and a compilation of the country responses has now been published.
The results of this multi-country analysis and the responses that will be received by 30th June 2011 to the public invitation to comment will be used to inform the OECD’s future work on the administrative aspects of transfer pricing, including the review of the existing guidance on safe harbours in Chapter IV of the Transfer Pricing Guidelines.
Interested parties are invited to send comments on the main findings presented in the document entitled “Multi-Country Analysis of Existing Transfer Pricing Simplification Measures” and, more generally, on the administrative aspects of transfer pricing. Comments should be sent before 30 June 2011 in Word format to Jeffrey Owens, Director, CTPA (firstname.lastname@example.org). Unless otherwise indicated by the commentators at the time of submission, the contributions received may be posted on the OECD Internet site.
See “OECD invites comments on new project on the administrative aspects of transfer pricing” for further information.