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Friday, 13 July 2018
Technical memorandum on the OECD’s non-consensus discussion draft on the transfer pricing aspects of financial transactions
Frank Schwarte, Lennaert Mosk and Mick Willemsen have written a technical memorandum on the recently published, non-consensus, discussion draft on financial transactions. The highly anticipated discussion draft, released by the OECD on July 3, 2018, focuses on the transfer pricing aspects of financial transactions. The memorandum provides a summary of the content of the discussion draft, an overview of the status, and the key takeaways.