China

Details

  • Service: Tax, Global Transfer Pricing Services (GTPS)
  • Type: Publication series, Regulatory update
  • Date: 6/11/2012

Discussion drafts issued on proposed changes to OECD Transfer Pricing Guidelines 

Tax alert - Issue 12, June 2012

 

On 6 June, 2012, the OECD Working Party No. 6 (Working Party) of the OCED Committee on Fiscal Affairs released several discussion drafts regarding proposed changes to the OECD Transfer Pricing Guidelines. The focus of the proposed revisions is primarily on intangibles, safe harbours and timing issues.

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