Transfer pricing

OECD publishes comments received on the White paper on Transfer Pricing Documentation


22/10/2013 -  On 30 July 2013, the OECD invited comments from interested parties on the White paper on Transfer Pricing Documentation, released as part of its project on transfer pricing simplification. The OECD now publishes the comments received.


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 2013 meeting and during the Public Consultation to be held in Paris on 12 – 13 November.


Comments were submitted by the following parties:

BASF Maisto e Associati
BDO MDW Consulting
BEPS Monitoring Group MEDEF
BIAC Media 24
Capital Markets Tax Committee  Mexican Institute of Public Accountants (IMCP)
CBI Plansee
CMS  PricewaterhouseCoopers Germany
Confederation of Swedish Enterprise  PricewaterhouseCoopers Global
CPA Australia Ramirez, William (Portland State University)
de la Salle University Ravet & Associés 
Deloitte Richter
Duff & Phelps Rödl & Partner 
EY RSM International Limited
French Banking Federation Salles, Sainz – Grant Thornton
French Women Tax Experts Association  Siemens AG
Global Financial Integrity Studio Musselli
Grant Thornton Canada Swiss Holding
IFA Mexico Tax Executives Institute
Information Technology Industry Council et al. Taxand
Innovation & Information Consultants Transfer Pricing Centre Association
International Alliance for Principled Taxation (IAPT) Treaty Policy Working Group
Japan Foreign Trade Council USCIB
KPMG Working Group for Economic Administration (AWV)
Lacoste, Olivier (SICPA) WTS


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