OECD releases comments on proposed rules for low value-adding intra-group services

The OECD on January 20 published 65 comment letters on proposed amendments to the OECD transfer pricing guidelines that would provide for elective, simplified, rules for determining the amount of low value-adding intra-group services to be charged to and paid for by individual members of an MNE group.

The draft, released November 3, 2014, responds to action 10 of the OECD/G20 base erosion profit shifting initiative, which directs the OECD to develop transfer pricing rules or special measures “to provide protection against common types of base eroding payments, such as management fees and head office expenses.”

A public consultation on the draft will be held on March 19–20 at the OECD’s headquarters in Paris, and will be webcast over the Internet.

 

See:

• Comments on public discussion draft

Related MNE Tax articles:

• OECD guidance proposes simplified transfer pricing treatment for low value-adding intra-group services