Érosion de la base d'imposition et transfert de bénéfices

Public review sought of BEPS Conforming Changes to Chapter IX of the OECD Transfer Pricing Guidelines


04/07/2016 – Interested parties are invited to review the conforming changes to Chapter IX of the OECD Transfer Pricing Guidelines, "Transfer Pricing Aspects of Business Restructurings."

The conforming amendments to Chapter IX of the Transfer Pricing Guidelines are prompted by the changes to the Guidelines set out in the 2015 Base Erosion and Profit Shifting reports, specifically the 2015 BEPS report on Actions 8-10, Aligning Transfer Pricing Outcomes with Value Creation, and the 2015 BEPS Report on Action 13, Transfer Pricing Documentation and Country-by-Country Reporting. The extensive changes to the Guidelines made by these Reports were approved by Council on 23 May 2016.

The Committee on Fiscal Affairs has undertaken further work to make conforming changes to other parts of the OECD Transfer Pricing Guidelines that have not been modified by the 2015 Reports in order to develop a consolidated version of the Transfer Pricing Guidelines. The most significant conforming changes are contained in Chapter IX, "Transfer Pricing Aspects of Business Restructurings". These changes aim at: a) conforming the existing general guidance in Chapter IX on risk and recognition of controlled transactions to the guidance contained in the revised Chapter I resulting from the 2015 BEPS Reports; and, b) refining the existing in guidance in Chapter IX with the updates to the rest of the Guidelines resulting from the 2015 BEPS Reports.

The conforming changes to Chapter IX found in this document have been agreed by Working Party No. 6 of the Committee on Fiscal Affairs and they will be incorporated in an internally consistent version of the Guidelines expected to be finalised during 2016. Before that version is released, WP6 invites review by interested parties of the conforming changes.

The purpose of the review is to establish that real or perceived inconsistencies with the revised parts of the Guidelines have been appropriately addressed, and duplication appropriately removed. The invitation to review should not be used as an opportunity to comment on aspects of the Guidelines which have been changed in the 2015 BEPS Reports or to comment on the guidance on business restructurings, which is not affected by the conforming changes. Since there is no new guidance contained in this document that has not already been the subject of consultation, there will be no further public consultation.

The Committee invites interested parties to send their comments in relation to the review of the conforming changes by 16 August 2016 by e-mail to in Word format (in order to facilitate their distribution to government officials).

Please note that all comments on the conforming amendments will be made publicly available. Comments submitted in the name of a collective “grouping” or “coalition”, or by any person submitting comments on behalf of another person or group of persons, should identify all enterprises or individuals who are members of that collective group, or the person(s) on whose behalf the commentator(s) are acting.