(December 16, 2014)

On December 16, 2014 the OECD released 2 more Discussion Drafts for public consultation. Both of the Discussion Drafts regard Action 10 (Other high-risk transactions) of the Action Plan on Base Erosion and Profit Shifting.

Discussion Draft on the transfer pricing aspects of cross-border commodity transactions

The first Discussion Draft is titled: “Public Discussion Draft – BEPS ACTION 10: DISCUSSION DRAFT ON THE TRANSFER PRICING ASPECTS OF CROSS-BORDER COMMODITY TRANSACTIONS”.

The OECD invites interested parties to submit written comments by February 6, 2015. Comments should be sent by e-mail in Word format and should be addressed to Andrew Hickman, Head of Transfer Pricing Unit, Centre for Tax Policy and Administration.

Furthermore the OECD informs the public that a public consultation on the discussion draft and other topics will be held on March 19-20, 2015 at the OECD Conference Centre in Paris.

Click here to be forwarded to the Discussion Draft as published on the website of the OECD, which will open in a new window.

For further information (e.g. the e-mail address where the comments should be sent) click here to be forwarded to the press release as issued by the OECD in this respect.

Discussion Draft on the use of profit splits in the context of global value chains

The second Discussion Draft is titled: “Public Discussion Draft – BEPS ACTION 10: DISCUSSION DRAFT ON THE USE OF PROFIT SPLITS IN THE CONTEXT OF GLOBAL VALUE CHAINS”.

The OECD invites interested parties to submit written comments by February 6, 2015. Comments should be sent by e-mail in Word format and should be addressed to Andrew Hickman, Head of Transfer Pricing Unit, Centre for Tax Policy and Administration.

Furthermore the OECD informs the public that a public consultation on the discussion draft and other topics will be held on March 19-20, 2015 at the OECD Conference Centre in Paris.

Click here to be forwarded to the Discussion Draft as published on the website of the OECD, which will open in a new window.

For further information (e.g. the e-mail address where the comments should be sent) click here to be forwarded to the press release as issued by the OECD in this respect.

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