14 July 2016 OECD releases discussion drafts on profit splits, attribution of profits to permanent establishments and conforming amendments to OECD Chapter IX on business restructurings The Organisation for Economic Co-operation and Development (OECD) released discussion drafts on July 4, on the revised guidance on profit splits (BEPS1 Actions 8-10) and attribution of profits to permanent establishments (BEPS Action 7). It also requested public review of the document containing conforming changes to Chapter IX (business restructurings) of the OECD Transfer Pricing Guidelines (TPG). Document ID: 2016-1228 |
