CFE Opinion Statement on proposed revisions Chapter VII of the OECD Transfer Pricing Guidelines
CFE Opinion Statement on the OECD Public Consultation on Revisions to Chapter VII of the OECD Transfer Pricing Guidelines.
CFE Tax Advisers Europe has submitted an Opinion Statement in response to the OECD public consultation on the proposed revisions to Chapter VII of the OECD Transfer Pricing Guidelines concerning intra-group services.
In its submission, CFE welcomes the OECD’s objective of improving clarity and consistency in the transfer pricing treatment of intra-group services, whilst emphasising that the revised guidance should remain proportionate, practical and supportive of tax certainty. While welcoming the proposed documentation provisions, CFE stresses that they should not evolve into a de facto mandatory checklist or create disproportionate compliance burdens, particularly for routine and recurring intra-group services
