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Documentation of low value-adding intragroup services: Will tax authorities buy OECD's simplified approach?

The OECD's October 2015 final report on the BEPS project included a simplified approach to documentation of low value-adding intra-group services that may help reduce taxpayers' compliance burden. But how are tax authorities in various countries reacting to the guidance? Take a closer look at this important area of transfer pricing tax compliance.

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