The OECD has published two discussion drafts and a consultation paper on proposed revisions to its transfer pricing guidelines. The documents include discussion drafts on the transfer pricing aspects of intangibles and the safe harbours section of the transfer pricing guidelines along with a consultation on certain transfer pricing timing issues relating to intangibles and other projects. An updated analysis of existing transfer pricing simplification measures was also released.

The various documents are available from the OECD website; www.oecd.org