Transfer Pricing Times: OECD Publishes Discussion Draft On Financial Transactions

In this issue: the OECD released the first public discussion draft on the transfer pricing of financial transactions; a summary of the 2018 National Association for Business Economics transfer pricing conference; the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting entered into force; the U.S. Internal Revenue Service's Large Business & International Division released the Transfer Pricing Examination Process; the Inland Revenue (Amendment) (No. 6) Bill 2017 came into effect in Hong Kong; and Vietnam issued new regulations on technology transfers and challenges for related party royalty payments.

• OECD Publishes Latest Discussion Draft on Financial Transactions