The OECD has published the comments received on the discussion draft on the application of the Transfer Pricing Guidelines to financial transactions as part of the follow-up work in relation to Actions 8-10 (Assure that transfer pricing outcomes are in line with value creation) of the BEPS project. The discussion draft contains two main parts. The first part provides guidance on the application of the principles contained in Section D.1 of Chapter I of the Transfer Pricing Guidelines to fina…