TPG2017 Annex to OECD Transfer Pricing Guidelines paragraph 21

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It is also envisaged that once an issue or a country has been selected by the Working Party for further review, the BIAC will be notified of the decision so that they have the opportunity to comment. If the issue is one originally identified by the BIAC – particularly in the context of issue reviews – they would be kept informed of the Working Party’s discussion on these issues and asked, if necessary, to provide additional clarification. However, a further role for the BIAC in the peer review process beyond that already described is not contemplated at the moment.






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