BEPS Actions 8, 9, and 10: Discussion Draft on Revisions to Chapter I of the Transfer Pricing Guidelines

Tax Analysis:January 30, 2015/China

The Organization for Economic Cooperation and Development on 19 December 2014, issued a non-consensus public discussion draft proposing changes to Chapter I of the transfer pricing guidelines. (Tax Analysis:January 30, 2015/China)

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The discussion draft addresses BEPS Actions 8, 9, and 10. This newsletter explains following topics;

(1) Guidance on identifying commercial and financial relations
(2) Identification and allocation of risk
(3) Nonrecognition and recharacterization
(4) Potential special measures
(5) Conclusive summary and observation from China transfer pricing perspective

>> Click for Japanese [BEPS行動計画8、9、10:移転価格ガイドライン第1章の改訂に係るディスカッションドラフト(リスク、再構築および特別な措置)]

(95KB, PDF)
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