Submissions

SAICA submission on the OECD draft public consultation document: Revisions to Chapter VII of the OECD Transfer Pricing Guidelines — special considerations for intra-group services

Overview

This submission is SAICA’s comments on the response to the OECD draft public consultation document: Revisions to Chapter VII of the OECD Transfer Pricing Guidelines. The submission was made in collaboration with the Banking Association of South Africa.

Author	SAICA Transfer Pricing Committee; Lesedi Seforo (Lead: Tax Advocacy)
Division	Tax
Keywords	Allocation keys low value-adding services remittable cost OECD centralised digital services
Categories	Tax
Date	22 July 2026
File	SAICA submission on the OECD draft public consultation document Revisions to Chapter VII of the OECD Transfer Pricing Guidelines special considerations for intra group services (pdf)