THE OECD has published the response of 33 OECD Countries on TP simplification
proposals. The OECD had last year launched a project on the
administrative aspects of transfer pricing, including a review of techniques
that may be implemented by countries to optimise the use of taxpayers’ and tax
administrations’ resources while improving the compliance and enforcement
climate.
The
results of this multi-country analysis and the responses that will be received
will be used to inform the OECD’s future work on the administrative aspects of
transfer pricing, including the review of the existing guidance on safe harbours
in Chapter IV of the Transfer Pricing Guidelines.
Interested parties are invited to send comments on the main findings
presented in the document entitled “Multi-Country Analysis of Existing Transfer
Pricing Simplification Measures” and, more generally, on the administrative
aspects of transfer pricing. Comments should be sent before 30 June
2011.
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