Rewrite of OECD TP Guidelines chapter on intra-group services
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Rewrite of OECD TP Guidelines chapter on intra-group services
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The OECD just opened a public consultation on a revised Chapter VII of the Transfer Pricing Guidelines covering intragroup services, with comments due 22 July and a public consultation in November. Whereas the objective is to align Chapter VII with Chapters I–III and add practical illustrations without changing underlying principles, the draft is actually a substantial rewrite of the existing Chapter VII. In this podcast, Gilles Franssens and Jens Kiekens discuss key changes included in the discussion draft, when and how this could start having an impact, as well as what companies should do to get prepared.
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