Transfer pricing

Revised complete edition of public comments received on the discussion draft on Safe Harbours

 

29/10/2012- On 6 June 2012, the OECD released an invitation to comment on a discussion draft on the revision of the Safe Harbours Section in Chapter IV of the Transfer Pricing Guidelines.  It has published the comments received in response to this invitation.

 

The OECD is grateful to the commentators for their input, which will be discussed by Working Party No. 6 of the Committee on Fiscal Affairs at its November 2012 meeting and at a Public Consultation to be held in Paris on 12-14 November 2012.

 

The previous edition released on 28 September 2012 has been replaced with this revised complete edition to take into account all comments received in response to this invitation.  Additional comments were received from the following:

 

AEDAF

BUSINESSEUROPE

CFE

TEI

 

The comments were submitted by the following parties:

 

BARSALOU LAWSON

BDO

BIAC

CBI

CETERIS

CM & PARTNERS STUDIO ASSOCIATO

CROWE HORWATH

DE WITTE-VISELE ASSOCIATES

DELOITTE

DREWNO, JOHN K.

DURST, MICHAEL C.

ERNST & YOUNG

FEINSCHREIBER, ROBERT AND KENT, MARGARET

GRANT THORNTON

IFA GRUPO MEXICANO

JAPAN FOREIGN TRADE COUNCIL

KPMG

LEWIS, PATRICIA G.

LOYENS & LOEFF

MACFARLANES

MEXICAN CHARTERED ACCOUNTANTS INSTITUTE

PHILLIPS, JAMES

PWC

RICHTER CONSULTING

STUDIO MUSSELLI

TAXAND

TRUE PARTNERS CONSULTING

USCIB

VNO-NCW

WALL, MATTHEW

WTS

 

 

 

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