Dialogue has taken place between the OECD and the business community on the transfer pricing and treaty aspects of Business Restructurings. The Business Advisory Group met for the third time in Paris on 11 June 2007, together with government representatives involved in the OECD project on Business Restructurings. Topics for discussion, included the transfer pricing consequences of restructurings and permanent establishment issues.

Further information on the various discussions is available at http://www.oecd.org/document/0/0,3343,en_2649_37427_38791616_1_1_1_37427,00.html.