International Transfer Pricing Journal

The author provides an overview of the main areas of interest arising from the business comments received on the OECD Discussion Draft on the Transfer Pricing Aspects of Business Restructurings. The comments received from the business community are being analysed by the OECD and will be discussed at a consultation meeting with commentators that will take place in Paris on 9-10 June 2009. The OECD will then determine the extent of the further work needed to finalize its guidance on the transfer pricing aspects of business restructurings.