OECD starts consultation on transfer pricing issues and restructurings
September 22, 2008
The OECD Committee on Fiscal Affairs has released for public comments a discussion draft on the transfer pricing aspects of business restructurings.
The paper follows a surge in restructurings by multinationals and results from a January 2005 OECD roundtable which found that there were insufficient guidelines under both the OECD transfer pricing guidelines and the Model Tax Convention.
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