Two of the BEPS deliverables that the OECD issued on 16 September indicate transfer pricing changes. These relate to intangibles and documentation. Martin Zetter (Macfarlanes) takes a look.
In place of the usual monthly review of transfer pricing developments I focus on the principal base erosion and profit shifting (BEPS) deliverables on transfer pricing which were released recently. These are:
Although the Action 1 deliverable on ‘Addressing the tax challenges of the digital economy’ was published at the same time it kicks the transfer pricing issues sideways to the other transfer...
