Organisation for Economic Co-operation and Development 23 May 2016, OECD/LEGAL/0424 (Recommendation of the Council on Base Erosion and Profit Shifting Measures Related to Transfer Pricing)

THE COUNCIL, HAVING REGARD to Article 5b) of the Convention on the Organisation for Economic Co-operation and Development of 14 December 1960; HAVING REGARD to the Declaration on Base Erosion and Profit Shifting [C/MIN(2013)22/FINAL]; CONSIDERING that the Committee on Fiscal Affairs meeting in its BEPS format, i.e.