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KPMG comments on future revisions to Transfer Pricing Guidelines

KPMG comments on OECD's Transfer Pricing Guidelines

The Organisation for Economic Cooperation and Development (OECD) in May 2018 announced it was considering two new projects to revise guidance in the OECD’s Transfer Pricing Guidelines—specifically possible changes to Chapter IV (administrative approaches) and Chapter VII (intra-group services).


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The OECD requested comments concerning:

  • The future revision of Chapter IV “Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes” 
  • The future revision of Chapter VII “Special Considerations for Intra-Group Services”

Read TaxNewsFlash-Transfer Pricing


Today, KPMG’s Transfer Pricing Services group has submitted comments concerning the potential amendments to the OECD Transfer Pricing Guidelines. 

  • Read KPMG’s comments [PDF 45 KB] on the scope of the future revision of Chapter IV (administrative approaches) of the Transfer Pricing Guidelines
  • Read KPMG’s comments [PDF 60 KB] on the scope of the future revision of Chapter VII (intra-group services) of the Transfer Pricing Guidelines

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