Control over risk commands attention at OECD consultation
June 11, 2009
Control over risk quickly became a significant point of discussion during a two-day public consultation on the transfer pricing aspects of business restructuring at the OECD in Paris this week
The concept came up in the discussion draft on the topic, which was released in September last year. It was described as a factor that, in the absence of comparables to support the risk allocation between related parties, can help “determine whether that allocation of risk is one that might be expected to have been agreed between independent parties in similar circumstances”.
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