OECD Releases Action 10 Discussion Drafts on Profit Splits and Cross-Border Commodity Transactions

On 16 December 2014, the OECD released two discussion drafts concerning the Base Erosion and Profit Shifting (BEPS) Project Action 10, which focuses on developing measures to prevent BEPS resulting from transactions which would not, or would only very rarely, occur between unrelated parties.
The two discussion drafts released cover:
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