As part of the OECD Committee on Fiscal Affairs’ work to update and modernize the existing provisions in Chapter VII of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD TPG), which provides guidance on intra-group services, the OECD will host “Public Consultation Meeting: Revisions to Chapter VII of the OECD Transfer Pricing Guidelines” on 9 November 2026.

The OECD received input on the revisions from stakeholders to consider the ways the issue presented itself to different groups and industries and across different regions. To this end, a document containing proposed revisions to Chapter VII of the OECD TPG was released for public consultation in June 2026 for input from stakeholders. The proposals in the discussion draft, together with the public comments received, will be discussed at the meeting.

Senior Managing Director Emmanuel Llinares was invited to speak during the meeting as part of “Transfer Pricing Methodologies Including Cost Base and Pass-Through Costs.” Dr. Llinares’ session will focus on selection of the most reliable transfer pricing method and the guiding principles in applying the transactional profit split method in relation to intra-group services.