English, , 183kb
Spanish, , 260kb
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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English, , 241kb
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.
English, , 41kb
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.
This conference was held within the framework of the OECD 50th anniversary. Ministers and senior policy makers reviewed trends in tax reform over 50 years, discussed emerging pressures on competitiveness of tax systems and how to achieve successful reforms in the 21st century.