OECD Publishes Comments Received on Attribution of Profits to Permanent Establishments and Revised Guidance on Profit Splits

On 6 October 2017, the OECD published the comments received on the public discussion drafts on Attribution of Profits to Permanent Establishments, which deals with work in relation to BEPS Action 7 (Preventing the Artificial Avoidance of Permanent Establishment Status) and on Revised Guidance on Profit Splits, which deals with work in relation to BEPS Actions 8-10 (Assure that transfer pricing outcomes are in line with value creation). Click the following links for the comment documents as …