- Internacional
- septiembre 09, 2009
OECD releases a proposed revision of Chapters I-III of the TPG
Interested parties are invited to submit comments by 9 January 2010.
On 9 September 2009, the OECD released for public comment a proposed revision of Chapters I-III of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (hereafter “TPG”). This follows from the release in May 2006 of a discussion draft on comparability issues and in January 2008 of a discussion draft on transactional profit methods, and from discussions with commentators during a two-day consultation that was held in November 2008.
