OECD Publishes Various Discussion Drafts

By 30 December 2014No Comments

In between 16 and 19 December the OECD published the following public discussion drafts on specific issues under these action plans:

Action 4:              Limitations on interest deductions
Action 8-10:        Transfer pricing for risk re-characterization and special measures
Action 10:            Profit split method for transfer pricing in the context of global value chains
Action 10:            Transfer pricing for commodity transactions
Action 14:            Improving dispute resolutions