The OECD has released comments, dated as of August 11, 2017, to the July 11, 2017 public release of the draft contents of the 2017 update to the OECD Model Tax Convention (MTC). The OECD received comments from a variety of international associations and groups. Outlined below are some of the comments received by the […] … Read More

On July 10, 2017, the OECD released its 2017 version of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (“TP Guidelines”), which provide guidance on the application of the arm’s length principle.  The TP Guidelines define the “arm’s length principle” as “the international standard that OECD member countries have agreed should be […] … Read More