What changes will BEPS Actions 8-10 bring to transfer pricing?
In October 2015, the OECD released the final draft text of all points in the Action Plan on Base Erosion and Profit Shifting (BEPS). Following a series of discussions, the OECD approved Actions 8, 9 and 10 and several amendments to Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which come into force when…