Comments received on the
discussion draft of proposed modifications to Chapter VII of the transfer pricing
guidelines relating to low value-adding intra-group services (BEPS Action 10)
On 3 November 2014, the OECD invited comments from interested parties on the discussion draft of proposed modifications to Chapter VII of the Transfer Pricing Guidelines covering low value-adding intra-group services relating to Action 10 of the BEPS Action Plan.
The OECD is grateful to the commentators for their input, and now publishes the comments received.
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