14 October 2016

OECD holds public consultation on attribution of profits to PEs and profit splits

The Organisation for Economic Co-operation and Development (OECD) held a public consultation on October 11 and 12, with respect to the discussion drafts on Additional Guidance on Profit Attribution to Permanent Establishments (the PE Discussion Draft) and on Revised Guidance on Profit Splits (the PSM Discussion Draft) that were released earlier this year. The consultation was an opportunity for stakeholders to engage directly with the OECD Secretariat and the country delegates who are responsible for the OECD's transfer pricing work. The OECD Working Party will discuss the comments and next steps at its next meeting in November 2016.

A Tax Alert prepared by EY Netherlands, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-1753

Document ID: 2016-1753