Transfer pricing

The OECD pursues dialogue with the business community on comparability and profit methods for transfer pricing purposes


17 September 2008. In May 2006 and January 2008 respectively, the OECD released for public comment a series of issues notes on comparability and a series of issues notes on transactional profit methods. These two discussion drafts, which related to the OECD’s Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, attracted very detailed responses from the business community (see comments received on the May 2006 discussion draft on comparability and comments received on the January 2008 discussion draft on transactional profit methods ).


Working Party No. 6, which is the OECD body responsible for the Transfer Pricing Guidelines, started discussing the comments received. Given the comments’ extent and complexity, Delegates felt that the reviews of comparability and profit methods could greatly benefit from a face-to-face discussion with the commentators. Accordingly, it was decided to organise a consultation with the organisations that provided written comments. The consultation, attendance at which is by invitation to the relevant organisations, is scheduled to take place on 17 and 18 November 2008 at the OECD Conference Centre in Paris. See draft agenda for the consultation.


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