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Este documento, preparado por el Secretariado de la OCDE, presenta una propuesta de enfoque para la redacción de legislación en materia de precios de transferencia.
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This paper, which has been prepared by the OECD Secretariat, contains a suggested approach to the drafting of transfer pricing legislation. It is intended to provide countries that are developing transfer pricing rules with a suggested structure and content for their legislation.
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SMF-STF Bridge - Technical manual.zip
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Evaluation of the 2010 Global Relations Programme
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2011 Global Relations Programme (version 15 June 2011)
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2010/2011 Global Relations Annual Report
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An updated summary of the tax treatment of bribes by Parties to the Convention and Observer Countries. It includes new information concerning Australia and Mexico.