{"id":100000973,"date":"2015-01-13T10:46:33","date_gmt":"2015-01-13T09:46:33","guid":{"rendered":"https:\/\/sh-dev.openbyte.ch\/?p=100000973"},"modified":"2015-01-13T10:46:33","modified_gmt":"2015-01-13T09:46:33","slug":"comments-of-swissholdings-on-beps-action-10-oecd-discussion-draft","status":"publish","type":"post","link":"https:\/\/swissholdings.ch\/fr\/comments-of-swissholdings-on-beps-action-10-oecd-discussion-draft\/","title":{"rendered":"Comments of SwissHoldings on BEPS Action 10 &#8211; OECD Discussion Draft"},"content":{"rendered":"<p>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 VII of the Transfer Pricing Guidelines Relating to Low Value-Adding Intra-Group Services (hereafter referred to as \u201cthe Draft\u201d).<\/p>\n<p>SwissHoldings supports the introduction of a simplified transfer pricing approach for low valueadding services to minimize risks for lengthy disputes and the administrative burden for both taxpayers and tax administrations. The revised Draft should ensure<\/p>\n<ul>\n<li>that costs are deductible within the group (i.e., double taxation is avoided) and<\/li>\n<li>the most simple approach to document and support the deductibility of services (i.e. low<br \/>\nvalue-adding services should be excluded from the very extensive documentation<br \/>\nrequirements as recently codified in the new Chapter 5).<\/li>\n<\/ul>\n<p>Although clear principles are very important, the Draft should also provide an appropriate level of<br \/>\nflexibility for more complex areas such as the definition of services, cost allocation methods and<br \/>\nthe determination of the profit mark-up.<\/p>\n<p>The key success factor is a consistent application of the new principles by taxpayers and,.more<br \/>\nimportantly, acceptance by all tax administrations, including those of non-OECD countries.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/swissholdings.ch\/fr\/wp-content\/uploads\/sites\/3\/2019\/01\/SwissHoldings_-_BEPS_Action_10_Low_Risk_-_Postion_Letter_13_01_15.pdf\" target=\"_blank\" rel=\"noopener\">Comments of SwissHoldings on the OECD Discussion Draft regarding BEPS Action 10 (Proposed Modifications to Chapter VII of the Transfer Pricing Guidelines Relating to Low Value-Adding Intra-Group Services) of 3 November 2014 (PDF)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 VII of the Transfer Pricing Guidelines Relating to Low Value-Adding Intra-Group Services (hereafter referred to &hellip;<\/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-100000973","post","type-post","status-publish","format-standard","hentry","category-steuern"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comments of SwissHoldings on BEPS Action 10 - OECD Discussion Draft - 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-action-10-oecd-discussion-draft\/\" \/>\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 Action 10 - OECD Discussion Draft - 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). SwissHoldings is pleased to provide comments on the OECD Discussion Draft of the Proposed Modifications to Chapter VII of the Transfer Pricing Guidelines Relating to Low Value-Adding Intra-Group Services (hereafter referred to &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/swissholdings.ch\/fr\/comments-of-swissholdings-on-beps-action-10-oecd-discussion-draft\/\" \/>\n<meta property=\"og:site_name\" content=\"Swissholdings FR\" \/>\n<meta property=\"article:published_time\" content=\"2015-01-13T09:46:33+00:00\" \/>\n<meta name=\"author\" content=\"Admin Swissholdings\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Admin Swissholdings\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/comments-of-swissholdings-on-beps-action-10-oecd-discussion-draft\/\",\"url\":\"https:\/\/swissholdings.ch\/fr\/comments-of-swissholdings-on-beps-action-10-oecd-discussion-draft\/\",\"name\":\"Comments of SwissHoldings on BEPS Action 10 - OECD Discussion Draft - Swissholdings FR\",\"isPartOf\":{\"@id\":\"https:\/\/swissholdings.ch\/fr\/#website\"},\"datePublished\":\"2015-01-13T09:46:33+00:00\",\"author\":{\"@id\":\"https:\/\/swissholdings.ch\/fr\/#\/schema\/person\/630786998c97b397008a5c6891cf619f\"},\"breadcrumb\":{\"@id\":\"https:\/\/swissholdings.ch\/fr\/comments-of-swissholdings-on-beps-action-10-oecd-discussion-draft\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/swissholdings.ch\/fr\/comments-of-swissholdings-on-beps-action-10-oecd-discussion-draft\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/comments-of-swissholdings-on-beps-action-10-oecd-discussion-draft\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/swissholdings.ch\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Comments of SwissHoldings on BEPS Action 10 &#8211; OECD Discussion Draft\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/#website\",\"url\":\"https:\/\/swissholdings.ch\/fr\/\",\"name\":\"Swissholdings FR\",\"description\":\"Swissholdings\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/swissholdings.ch\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/#\/schema\/person\/630786998c97b397008a5c6891cf619f\",\"name\":\"Admin Swissholdings\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/9d0243dfb36109e642efbe308041d83c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/9d0243dfb36109e642efbe308041d83c?s=96&d=mm&r=g\",\"caption\":\"Admin Swissholdings\"},\"description\":\"Administrator Swissholdings, 079 999 99 99, info@swissholdings.ch\",\"url\":\"https:\/\/swissholdings.ch\/fr\/author\/adminswissholdingsdev\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Comments of SwissHoldings on BEPS Action 10 - OECD Discussion Draft - Swissholdings FR","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/swissholdings.ch\/fr\/comments-of-swissholdings-on-beps-action-10-oecd-discussion-draft\/","og_locale":"fr_FR","og_type":"article","og_title":"Comments of SwissHoldings on BEPS Action 10 - OECD Discussion Draft - Swissholdings FR","og_description":"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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