OECD considering revising transfer pricing guidelines on dispute resolution, intra-group services

The OECD on May 9 invited public comments on possible revisions to the transfer pricing guidelines relating to dispute resolution and intra-group services.

Revisions are being considered to two chapters of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration, namely, Chapter IV, “Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes” and  Chapter VII, titled “Special Considerations for Intra-Group Services,” the OECD said.

Many countries integrate the OECD transfer pricing guidelines into their domestic laws

The deadline for comments is June 20.