The OECD will hold a public consultation meeting on 9 November 2026 to discuss proposed updates to Chapter VII of its Transfer Pricing Guidelines, including new clarifications and examples for applying the rules on intra-group services.
The OECD will hold a public consultation meeting on 9 November 2026 to discuss proposed revisions to Chapter VII of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
The meeting will focus on feedback from a recent public consultation and will bring together stakeholders from various industries and regions to examine the proposed changes and their implications for the taxation of intra-group services.
OECD updates transfer pricing guidance on intra-group services
The OECD Committee on Fiscal Affairs is modernising Chapter VII of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. This chapter provides the framework for analysing intra-group services, which multinational enterprises commonly provide to affiliated companies within their corporate structure.
The revisions aim to align Chapter VII with the core principles outlined in Chapters I, II and III of the guidelines. The OECD is also adding new examples and clarifications to help tax authorities and businesses apply the rules more consistently. These changes maintain the existing transfer pricing principles and do not alter how intra-group services should be priced.
Stakeholder input shapes final revisions
The OECD sought broad feedback from different industries, regions and stakeholder groups on its proposed changes. In June 2026, the organisation released a discussion document for public consultation. Stakeholders submitted comments throughout the consultation period, and all feedback will inform the final recommendations.
Meeting details
The OECD will discuss the proposals and comments at a meeting on 9 November 2026. Attendance is available both virtually and in person, with registration closing on 15 October 2026.
Virtual registration opens through the OECD Zoom link, while in-person registration is handled through a separate form.
Space at the meeting venue is limited. If in-person requests exceed capacity, applicants will be offered remote participation instead. The OECD will send confirmation emails to all registered participants on 20 October 2026, including access details and venue information.
