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OECD publishes 77 comments on transfer pricing guidelines for intragroup services, dispute resolution

Thursday, 6th July 2018

"The OECD on June 28 published 77 responses to its request for suggestions on how to improve the OECD transfer pricing guidelines for multinational corporations, with 51 comments addressing OECD guidance on intra-group services and 26 comments covering transfer pricing dispute resolution.

The OECD invited the public comments on May 9, saying it was considering making revisions to two chapters of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration, namely, Chapter VII, titled “Special Considerations for Intra-Group Services,” and Chapter IV, “Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes.”

The OECD’s transfer pricing standards for are incorporated into the domestic laws of OECD countries and many other countries around the world.

Writing on behalf of BIAC, Will Morris said that many MNEs that have centralized intra-group services centers expend significant sums supporting audits for intra-group payments. He said the goal for this project should be to create clear, simplified, rules and safe harbors, where possible. Existing guidance should be clarified, not expanded, he said."

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Language: English
Contact: Julie Martin

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