10/02/2015 - On 19 December 2014, the OECD invited comments from interested parties on a discussion draft on revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures).  This work relates to Actions 8, 9 and 10 of the BEPS Action Plan. 

The OECD is grateful to the commentators for their input, and now publishes the comments received.

 

» Download the comments received:

• Part 1 (PDF, 14MB)
• Part 2 (PDF, 9MB)

 

Public consultation

A public consultation on the discussion draft will be held on 19-20 March 2015 at the OECD Conference Centre in Paris.

Apply for registration: www.oecd.org/ctp/transfer-pricing/public-consultation-action-8-10-transfer-pricing-matters.htm