OECD Proposed Revision of Chapters I-III of the OECD Transfer Pricing Guidelines: Business Comments on Selected Issues

On 9 September 2009, the OECD released for public comment the Proposed Revision of Chaps. I-III of the OECD Transfer Pricing Guidelines. The latest input from private stakeholders, which has been sought throughout the different phases of this project, is currently being analysed by the OECD, which has the intention to finalize the project by the end of 2010. This article examines most relevant comments on a selection of proposed changes.