On 4 July 2016 the OECD published a document for public review containing the conforming amendments to Chapter IX of the OECD Guidelines (business restructurings) following the changes made to other parts of the Guidelines as a result of the final reports on base erosion and profit shifting (BEPS). These changes ensure that the new version of the OECD Guidelines will be internally consistent.
Comments on the conforming amendments are requested by 16 August 2016.
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