OECD: Discussion Drafts on Attribution of Profits to PE and Revised Guidance on PSM

Par Robert Robillard - 5 juillet 2016

This blogpost originally appeared on rbrt.ca.

Two discussion drafts were released on July 4, 2016 by the OECD:

  • Revised Guidance on Profit Splits, « which deals with work in relation to Actions 8-10 (« Assure that transfer pricing outcomes are in line with value creation ») of the BEPS Action Plan. »

Comments may be submitted to the OECD by 5 September, 2016 to TransferPricing@oecd.org in Word format.

The OECD also indicates:

« Comments in excess of ten pages should attach an executive summary limited to two pages. »

Duly noted… 🙂

The library on BEPS and Transfer Pricing is available here.

Robert Robillard, Ph.D., CPA, CGA, Adm.A., MBA, M.Sc. Econ., M.A.P.
Senior Partner, RBRT Inc.
514-742-8086; robertrobillard « at » rbrt.ca
www.rbrt.ca

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