Latest Documents


10-August-2010

English, , 18kb

A Progress Report on the Jurisdictions Surveyed by the OECD Global Forum (2 April 2009)

The internationally agreed standard, developed by OECD and non-OECD countries in the context of the OECD’s Global Forum on Taxation and endorsed by G20 Finance Ministers in 2004 and by the UN Committee of Experts on International Co-operation in Tax Matters in October 2008, requires exchange of information on request in all tax matters for the administration and enforcement of domestic tax law without regard to a domestic tax interest

3-August-2010

English, , 910kb

Transfer Pricing Methods (July 2010)

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.

3-August-2010

English, , 510kb

Comparability (July 2010)

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.

3-August-2010

English, , 412kb

Comparability adjustments (July 2010)

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.

29-July-2010

English, , 520kb

Arm's Length Range (July 2010)

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.

28-July-2010

English, , 193kb

Location Savings (July 2010)

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.

28-July-2010

English

Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions

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.

2-July-2010

English

OECD invites comments on the scoping of its future project on the Transfer Pricing Aspects of Intangibles

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.

23-June-2010

English, , 108kb

Agreement between the Faroes and Monaco for the exchange of information relating to tax matters

Agreement between the Faroes and Monaco for the exchange of information relating to tax matters

23-June-2010

English, , 97kb

Agreement between Greenland and Monaco for the exchange of information relating to tax matters

Agreement between Greenland and Monaco for the exchange of information relating to tax matters

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