OECD Publishes Various Discussion Drafts

Dec 30, 2014 | Tax, Legal

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