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BEPS Actions 8, 9 and 10: Transfer pricing update
P223/2015 – 27 July 2015
On 7 July 2015 the OECD, as part of its work on the Action Plan to address Base Erosion and Profit Shifting (BEPS), provided an update on Actions 8, 9 and 10 in relation to the transfer pricing of intangibles, risk and capital, and other high risk transactions. Collectively, the objective of these Actions is to ensure that the transfer pricing rules and the arm's length principle appropriately align returns with value creation.
The update was provided by the OECD Secretariat in a public consultation meeting. It does not reflect a consensus view from the G20/OECD governments involved but is designed to aid businesses' understanding of the process to finalise the work and provide 'direction of travel' indicators in key areas, such as the transfer pricing of risk.
P210/2015 – 30 January 2015
BEPS Actions 8, 9, and 10: Discussion draft on revisions to chapter I of the transfer pricing guidelines (including risk, recharacterization, and special measures)
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