After 15 years without major changes, the OECD has recently published a revised version of the OECD Guidelines, the document that provides the principles and recommendations used for transfer pricing analysis in many countries of the world.
The revised text includes a complete overhaul of Chapters I to III, the chapters covering the introduction, comparability analysis and use of methods. The new text also includes a completely new Chapter IX related to business restructuring. This new Chapter IX builds on earlier discussion papers from the OECD on the subject of business restructuring.
In this presentation, the transfer pricing specialists of DLA Piper will summarize the changes for you and will discuss the implications that the new OECD guidelines has for companies preparing transfer pricing documentation or planning their transfer pricing policies.