25 January 2008
The OECD is issuing an invitation to comment on a series of draft issues notes in relation to transactional profit methods (i.e., the transactional profit split and the transactional net margin methods).
As part of its procedures for monitoring the implementation of the 1995 Transfer Pricing Guidelines, Working Party No. 6 of the OECD Committee on Fiscal Affairs is examining the application of transactional profit methods.
In February 2006, the OECD released an invitation to comment on issues in relation to profit methods and attracted many detailed responses from the public.
Comments are now invited on the attached series of issues notes that was drafted by the Working Party, building on experience acquired by countries in applying transactional profit methods since the adoption of the TP Guidelines in 1995 and on comments received from the business community in response to the 2006 invitation.
The issues addressed in this discussion draft are following:
Comments should be sent electronically, preferably in Word format, by 30 April 2008 to Jeffrey Owens, Director of the OECD Centre for Tax Policy and Administration (email@example.com).