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29-Apr-2003
As part of its procedures for monitoring the implementation of the 1995 Transfer Pricing Guidelines, the Working Party No. 6 of the OECD Committee on Fiscal Affairs has selected two areas to be considered in priority. New deadline for comments: 5 September 2003.
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04-Mar-2003
Revised version of Part II (Banks) and Part III (Global Trading of Financial Instruments) of the Discussion Draft on Attributing Profits to Permanent Establishments.
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17-Apr-2002
Attributing profits to a permanent establishment is one of the most conceptually difficult and practically complex issues in international business taxation. In April 2002, in an effort to establish a consensus on this issue, the OECD launched a consultation process involving governments and businesses.
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03-Dec-2001
Publication of the comments received on the above mentioned discussion draft, which the OECD published on 7 February 2001.
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Bookshop
The OECD's Guidelines on dealing with commercial transactions between different parts of a multinational group.
Transfer Pricing Guidelines
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The Taxation of Employee Stock Options
