On May 28, 2015, TEI submitted comments on the OECD BEPS discussion draft Action 8: Revisions to Chapter VIII of the Transfer Pricing Guidelines on Cost Contribution Arrangements (CCAs). The Institute's comments focused on the OECD's new value-based approach to services contributed to a CCA as a departure from the OECD's current transfer pricing guidelines, along with the need for additional examples in the discussion draft, among other things.
TEI's comments were prepared under the aegis of TEI's European Direct Tax Committee, whose chair is Nick Hasenoehrl. Benjamin R. Shreck, TEI Tax Counsel, coordinated the preparation of TEI's comments.
Committee