The Risky Side of Transfer Pricing: The OECD Base Erosion and Profit Shifting Reports Sharpen the Rules on Risk Allocation under the Arm’s Length Standard

Journal
Verlinden, I.; Ledure, D.; Dessy, M.
International
International Transfer Pricing Journal 2016 (Volume 23), No. 2
PriceUSD 45

The OECD developed a detailed framework for risk (re-)allocation under the BEPS Action 9 report. This article provides an overview of risk identification, delineation and allocation under this framework and comments on certain issues pertaining to the interpretation thereof.