What happened?
The OECD published the public comments received on its proposed revisions to Chapter VII of the Transfer Pricing Guidelines on 24 August 2026. The written consultation had run from 1 June to 22 July.
The OECD says the comments will inform discussions at a public consultation meeting scheduled for 9 November 2026 at the OECD Conference Centre in Paris.
Key details
The work is intended to modernise and clarify the chapter dealing with intra-group services and align it more closely with the foundational transfer-pricing principles in Chapters I, II and III.
The OECD expressly says the proposed revisions are not intended to change the general principles underlying the transfer-pricing analysis of intra-group services. That distinction matters when assessing whether a consultation proposal represents a new substantive standard or a refinement of guidance.
Who is affected?
Multinational groups with headquarters charges, shared-service centres, regional support functions or other cross-border service arrangements should track the project because changes in examples and drafting can affect documentation and controversy risk even without changing the arm's-length principle itself.
GCC-based groups should not treat the OECD consultation as automatically changing domestic law. The effect in any jurisdiction depends on its legislation, guidance and treaty position.
What happens next?
The next verified milestone is the 9 November public consultation meeting. The OECD consultation page does not state a final publication date for revised Chapter VII guidance.