8 July 2011 - On 9 March 2011, the OECD released an invitation to comment on invitation to comment on the administrative aspects of transfer pricing. This was followed on 10 June 2011 by the release of a document containing a “Multi-country Analysis of Existing Transfer Pricing Simplification Measures” containing a “Multi-country Analysis of Existing Transfer Pricing Simplification Measures” on which comments were also invited.
The OECD has now published the comments received, which can be downloaded by clicking on the links below. The OECD is grateful to the commentators for their input. Working Party No. 6 of the Committee on Fiscal Affairs will use the main findings to inform its 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.