OECD releases discussion draft on revised guidance for application of profit split method (BEPS Actions 8-10)

  • By A&S
  • July 5, 2016
  • News

On July 4, 2016, OECD released a discussion draft concerning the revised guidance for profit split method. The Final Report on Actions 8-10 of the BEPS Action Plan (“Assure that transfer pricing outcomes are in line with value creation”) sets out the scope of the work in relation to…

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OECD Council approves incorporation of BEPS amendments into the Transfer Pricing Guidelines

  • By A&S
  • June 16, 2016
  • News

On May 23 2016, the OECD Council approved the amendments to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (“Transfer Pricing Guidelines”), as set out in the BEPS Report on Actions 8-10 “Aligning Transfer Pricing Outcomes with Value Creation” and the 2015 BEPS Report on Action 13…

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