The OECD released a discussion draft of guidance on the attribution of profits to permanent establishments and a discussion draft of proposed revisions to OECD transfer pricing guidelines on profit splits. Comments are requested on both drafts by September 5.
- How-to guide How-to guide: How to protect your organization from third party liability under the FCPA (USA)
- Checklist Checklist: What to consider when terminating a contract (UK)
- Checklist Checklist: Assessing whether standard terms and conditions should be used for the supply of goods and services (USA)