What OECD Chapter VII revisions mean for transfer pricing disputes

Grant Thornton Bharat’s PolicyCast is your window into policy, tax, and regulatory developments. Each episode features expert perspectives on issues that matter to businesses, individuals, and the wider economy.

Can OECD’s proposed Chapter VII revisions bring greater certainty to intra-group services?

Intra-group services remain one of the most litigated areas in transfer pricing, particularly around benefit tests, allocation keys and management cross-charges.

In the latest episode of #GTBharat’s PolicyCast, Fatema Hunaid, Partner and Asia Pacific Transfer Pricing Leader, and Gaurav Ghosh, Associate Partner, Transfer Pricing, discuss the OECD’s proposed Chapter VII revisions and their implications for multinational groups, tax authorities and dispute resolution.

They explore:

• Expected benefit versus actual benefit.
• Treatment of loss-making entities and shareholder activities.
• Documentation, allocation keys and high-value service arrangements.

Tune in for insights into the practical application of the proposed revisions and their relevance for transfer pricing frameworks across emerging markets.

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