{"id":35313,"date":"2026-06-05T11:30:43","date_gmt":"2026-06-05T09:30:43","guid":{"rendered":"https:\/\/www.pkf-attest.es\/noticias\/ocde-reglas-servicios-intragrupo-cambios-2026-2\/"},"modified":"2026-06-05T11:30:43","modified_gmt":"2026-06-05T09:30:43","slug":"ocde-reglas-servicios-intragrupo-cambios-2026-2","status":"publish","type":"noticias","link":"https:\/\/www.pkf-attest.es\/en\/noticias\/ocde-reglas-servicios-intragrupo-cambios-2026-2\/","title":{"rendered":"The OECD Revises Rules on Intra-Group Services: What\u2019s Changing and Why It Matters"},"content":{"rendered":"\n

Analysis of the Discussion Paper on the Revision of Chapter VII of the Transfer Pricing Guidelines \u2013 <\/em>June 2026<\/h2>\n\n\n\n

<\/p>\n\n\n\n

<\/div>\n\n\n\n
\n
\n
\n
\n
\"icono<\/figure>\n<\/div><\/div>\n\n\n\n
\n

Marta Medina-Bocos Pijoan<\/strong><\/p>\n\n\n\n

Transfer Pricing Department \u00b7 PKF Attest<\/p>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

\n
\n
\n
\"icono<\/figure>\n<\/div><\/div>\n\n\n\n
\n

Beltr\u00e1n S\u00e1nchez P\u00e9rez de Villaamil<\/strong><\/p>\n\n\n\n

Transfer Pricing Department \u00b7 PKF Attest<\/p>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

\n

<\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

<\/div>\n\n\n\n

Background: Why this review is relevant<\/h2>\n\n\n\n

On June 1, 2026, the OECD published a Discussion Paper containing proposals to revise Chapter VII of the Transfer Pricing Guidelines, which deals with intra-group services. The public consultation period remains open until July 22, 2026, and an in-person consultation is scheduled to take place in Paris in November 2026.<\/p>\n\n\n\n

Although the OECD emphasizes that the revisions are not intended to alter the general principles, the fact is that the document introduces substantial changes in how services between related companies are analyzed, documented, and valued. For any multinational group with shared service centers, centralized corporate functions, or management fees, the practical implications are significant.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Key Points of the New Chapter VII<\/h2>\n\n\n\n
<\/div>\n\n\n\n

01<\/strong><\/p>\n\n\n\n

Alignment with Chapters I through III: precise delineation as a starting point<\/h3>\n\n\n\n

The most significant structural change is the incorporation of the concept of \u201caccurate delineation\u201d from Chapter I as the first mandatory step in the analysis of intra-group services. This means that it is no longer sufficient to simply verify whether an activity generates a profit; instead, one must first identify the true nature of the transaction, the functions of each party, the assets used, and the risks assumed.<\/p>\n\n\n\n