On 24 August 2016, the OECD published the comments received on a document for public review on conforming amendments to Chapter IX, "Transfer Pricing Aspects of Business Restructurings", of the Transfer Pricing Guidelines as agreed by Working Party No. 6 of the Committee on Fiscal Affairs. The amendments mainly result from changes to the Guidelines under BEPS Actions 8-10 (Aligning Transfer Pricing Outcomes with Value Creation) and Action 13 (Transfer Pricing Documentation and Country-by-Coun…