Transfer pricing

Public comments received on discussion draft on BEPS Action 8 (Cost contribution arrangements) of the BEPS Action Plan


01/06/2015 - On 29 April 2015, the OECD invited comments from interested parties on a discussion draft on revisions to Chapter VIII of the Transfer Pricing Guidelines on Cost Contribution Arrangements.  This work relates to Action 8 of the BEPS Action Plan. 

The OECD is grateful to the commentators for their input, and now publishes the comments received.


» Download the comments received


Public Consultation

A public consultation on the Discussion Draft and other topics will be held on 6-7 July 2015 at the OECD Conference Centre in Paris. Speakers and other participants at the public consultation will be selected from among those providing timely written comments on the Discussion Draft. Details on how to attend the public consultation are available on line: