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English, , 193kb
This document is part of a series of transfer pricing explanatory notes that were drafted by the Secretariat and which are intended to provide a first approach to some of the key topics covered in the Transfer Pricing Guidelines.
This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews.
In the last couple of years, more progress toward full and effective exchange of information has been made than in all of the previous decade
The OECD’s Committee on Fiscal Affairs is now completing its work on two transfer pricing projects which the OECD Council will be asked to approve by the end of July in the form of revisions to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
English, , 108kb
Agreement between the Faroes and Monaco for the exchange of information relating to tax matters
English, , 97kb
Agreement between Greenland and Monaco for the exchange of information relating to tax matters
English, , 359kb
Agreement between Canada and Bermuda for the exchange of information relating to tax matters
Remarks made by Commissioner Douglas H. Shulman, US Internal Revenue Service on 8 June 2010 at the OECD/BIAC meeting.
English, , 102kb
Agreement between Germany and Saint Lucia for the exchange of information relating to tax matters
English, , 2,364kb
FTA TSG Informe de la encuesta - Encuesta sobre tendencias y evolución del uso de servicios electrónicos para la prestación de servicios al contribuyente - dec 2009