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OECD Releases Transfer Pricing Guidance on Financial Transactions

13 February 2020

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Approved Changes

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OECD

The OECD has announced the release of transfer pricing guidance on financial transactions. --- 11/02/2020 – Today, the OECD released the report Transfer Pricing Guidance on Financial Transactions: Inclusive Framework on BEPS: Actions 4, 8-10. In October 2015, as part of the final BEPS package, the OECD/G20 published the reports on Action 4 (Limiting Base Erosion Involving Interest Deductions And Other Financial Payments) and Actions 8-10 (Aligning Transfer Pricing Outcomes with Value Creation). Those reports mandated follow-up work on the transfer pricing aspects of financial transactions. The report released today is significant because it is the first time the OECD...