The new OECD transfer pricing guidelines
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.
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The new OECD transfer pricing guidelines
- 1. The new OECD Transfer Pricing Guidelines Ágata Uceda & Frank Schwarte DLA Piper Amsterdam 22 September 2010
- 2. Frank Schwarte Senior Associate Ágata Uceda EMEA Transfer Pricing Director
- 27. Contact Frank Schwarte Senior Associate E: frank.schwarte@dlapiper.com T: +31 (0)20 5419 235 Ágata Uceda EMEA Transfer Pricing Director E: agata.uceda@dlapiper.com T: +31 (0)20 5419 268
Hinweis der Redaktion
- there had been some small additions in 1996, 1997, 1999 and 2009 most appropriate method is similar to best method rule and new guidelines contain a lot more examples that before making it more descriptive but also more limiting (if the example is not the same or similar, does the principle still apply). CUT is mentioned in the PSM where this was not in former guidelines It is a bit strange though that the OECD decided to include a chapter on business restructurings first without having dealt with the intangibles question first. It is very likely that if they are able to arrive to some conclusions abut intangibles they may need to revisit the BR chapter. it is like starting the house from the roof.
- note regarding the section explaining : This is a bit strange when more and more TP professionals (see recent US hearings) are arguing that FA would be a more simple solution in many cases
- Note regarding there is a clear request: Mention Supreme Court case Coca Cola Spain
- Note regarding preference is given : refer to the recent Court cases in Australia (Roche and SNF) and Canada (GSK)
- Note regarding the conditions mentioned …: I heard that some countries (most NL and Nordic countries) wanted to add a note saying that they reserve the right not to apply the berry ratio. In practice of course the countries can just choose to deviate from the guidelines in certain aspects and this may be one of them
- Note regarding it is clearly mentioned ….: -overall the new guidelines put more emphasis on the implementation of the methods and transfer pricing policies