14/09/2018 - On 3 July 2018, interested parties were invited to provide comments on a discussion draft on financial transactions, which deals with follow-up work in relation to Actions 8-10 (“Assure that transfer pricing outcomes are in line with value creation”) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the public comments received.

 

Download the comments on the BEPS discussion draft on the transfer pricing aspects of financial transactions:

 

• Part 1
• Part 2
• Part 3