Working Party No. 6 of the OECD Committee on Fiscal Affairs invites public comments on proposed revisions of the section on safe harbours in Chapter IV of the OECD Transfer Pricing Guidelines and associated sample memoranda of understanding for competent authorities to establish bilateral safe harbours. Comments on this discussion draft should be sent before 14 September 2012 to Joe Andrus, Head of the Transfer Pricing Unit (joe.andrus@oecd.org).

- Publicitate -