{"id":100000963,"date":"2015-02-05T10:38:37","date_gmt":"2015-02-05T09:38:37","guid":{"rendered":"https:\/\/sh-dev.openbyte.ch\/?p=100000963"},"modified":"2015-02-05T10:38:37","modified_gmt":"2015-02-05T09:38:37","slug":"comments-of-swissholdings-on-beps-actions-89-and-10-revisions-to-chapter-i-of-the-transfer-pricing-guidelines","status":"publish","type":"post","link":"https:\/\/swissholdings.ch\/fr\/comments-of-swissholdings-on-beps-actions-89-and-10-revisions-to-chapter-i-of-the-transfer-pricing-guidelines\/","title":{"rendered":"Comments of SwissHoldings on BEPS Actions 8,9 and 10 – Revisions to Chapter I of the Transfer Pricing Guidelines"},"content":{"rendered":"

The business federation SwissHoldings represents the interests of 61 Swiss based multinational enterprises from the manufacturing and service sectors (excluding the financial sector). SwissHoldings is pleased to provide comments on the OECD Discussion Draft of the Proposed Modifications to Chapter I of the Transfer Pricing Guidelines (including risk, recharacterisation, and special measures; hereafter referred to as \u201cthe Draft\u201d).<\/p>\n

SwissHoldings supports the objective to ensure that transfer pricing outcomes are in line with value creation. However, from the perspective of the taxpayer, the revised Draft should:<\/p>\n

    \n
  1. provide clear and, in particular, practical guidance (and not limit the discussion to new theoretical and complex concepts);<\/li>\n
  2. be completely in line with the arm\u2019s length principle in order to avoid controversy and double taxation, and<\/li>\n
  3. limit the additional compliance burden for taxpayers.<\/li>\n<\/ol>\n

    Unfortunately, the three key criteria and objectives above are not fulfilled. Therefore, we recommend substantial amendments to the Draft.<\/p>\n

    Moreover, besides clear rules, the key success factor is consistent application of the new principles by taxpayers and, more importantly, acceptance by all tax administrations.<\/p>\n

    OECD Discussion Draft: BEPS Actions 8, 9 and 10 – Revisions to Chapter I of the Transfer Pricing Guidelines [Including Risk, Recharacterisation and Special Measures] (PDF)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    The business federation SwissHoldings represents the interests of 61 Swiss based multinational enterprises from the manufacturing and service sectors (excluding the financial sector). SwissHoldings is pleased to provide comments on the OECD Discussion Draft of the Proposed Modifications to Chapter I of the Transfer Pricing Guidelines (including risk, recharacterisation, and special measures; hereafter referred to …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-100000963","post","type-post","status-publish","format-standard","hentry","category-steuern"],"yoast_head":"\nComments of SwissHoldings on BEPS Actions 8,9 and 10 - Revisions to Chapter I of the Transfer Pricing Guidelines - Swissholdings FR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/swissholdings.ch\/fr\/comments-of-swissholdings-on-beps-actions-89-and-10-revisions-to-chapter-i-of-the-transfer-pricing-guidelines\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comments of SwissHoldings on BEPS Actions 8,9 and 10 - Revisions to Chapter I of the Transfer Pricing Guidelines - Swissholdings FR\" \/>\n<meta property=\"og:description\" content=\"The business federation SwissHoldings represents the interests of 61 Swiss based multinational enterprises from the manufacturing and service sectors (excluding the financial sector). 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