International - The Risky Side of Transfer Pricing: The OECD Base Erosion and Profit Shifting Reports Sharpen the Rules on Risk Allocation under the Arm’s Length Standard
- I. Verlinden; D. Ledure; M. Dessy
- International Transfer Pricing Journal, 2016 (Volume 23), No 2
- 25 February 2016
The OECD developed a detailed framework for risk (re-)allocation under the BEPS Action 9 report. This article provides an overview of risk identification, delineation and allocation under this framework and comments on certain issues pertaining to the interpretation thereof.