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Transfer pricing briefing for December 2013

Martin Zetter reports on the latest developments from the OECD, France, China and Ukraine, as well as what to look out for in the coming months.

OECD

Since I would like to wish everyone a BEPS-free festive season I will deal briefly with the OECD update.

Following last month’s public consultation in Paris on intangibles and transfer pricing documentation it is expected that the July intangibles draft will now pass into the OECD’s guidelines largely unchanged. The consultation also covered some other transfer pricing aspects of the BEPS action plan and followed with a request for input on the tax challenges of the digital economy.

This was issued on 22 November 2013. The deadline for responding is 22nd of this month; those involved in digital businesses or with...

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