OECD releases business restructuring comments
March 11, 2009
The public comments in response to the OECD’s discussion draft on the transfer pricing aspects of business restructuring have been published on the Organisation’s website.
The draft was issued in September 2008 after more than three years of discussion between tax officials and taxpayers. The period for comments closed on February 19 this year. The document covered four issues notes: special considerations for risks; arm’s-length compensation for the restructuring itself; remuneration of post-restructuring controlled transactions and recognition of the actual transactions undertaken.
Sorry. You must be a subscriber to view this article. Alternatively, why not take a free trial? To subscribe and access this article immediately simply click here or call +44(0)207 779 8380.