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Structured public business summary
IBFD
Home
Global
Business nature
- Primary business nature
- Not provided
- Customer market
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Hours not provided.
Categories
- Transfer pricing (primary)
- Accounting & Tax
Products
- From Benefits to Value Creation: Rethinking the Arm’s Length Principle for Intra-Group Services under the OECD’s Proposed Revision of Chapter VII — The OECD’s 1 June 2026 public consultation document proposing revisions to chapter VII of the Transfer Pricing Guidelines represents a significant reconsideration of the framework for intra-group services since the post-BEPS Transfer Pricing Guidelines 2017. The proposed draft reflects aconceptual evolution in the application of the traditional benefit test towards a more substance- andvalue-creation-oriented framework centred on accurate delineation, economic reality and the contribution of servicesto the MNE group’s value chain.
Public contacts
- Public email: info@ibfd.org
- Public phone: +31-20-554 0100
- facebook: https://www.facebook.com/IBFD-International-Bureau-of-Fiscal-Documentation-359826189277
- linkedin: https://www.linkedin.com/company/ibfd
- x: https://x.com/intent/user?screen_name=IBFD_on_tax
- youtube: https://www.youtube.com/c/IBFD_on_Tax
Declared AI capabilities
- Online booking — Detected from public website navigation or discovery metadata.
- Online checkout — Detected from public website navigation or discovery metadata.
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Directory status
Registry verification: Not Registry Verified
Directory score: 83