The OECD’s Global Forum on Transfer Pricing has released a Draft Handbook on Transfer Pricing Risk Assessment. The OECD says the Draft Handbook is a detailed, practical resource that countries can follow in developing their own risk assessment approaches. The handbook supplements useful materials already available with respect to transfer pricing risk assessment. Individual country tax administrations have published information on their risk assessment practices. The OECD Forum on Tax Administration published a report entitled “Dealing Effectively with the Challenges of Transfer Pricing” in January 2012. One chapter of that report addresses transfer pricing risk assessment.
COMMENTS: Interested parties are invited to provide comments on the Draft Handbook to TransferPricing@oecd.org by 13 September 2013.
[LTN 81, 1/5/13]