Latest Documents


  • 16-December-2014

    English

    Release of discussion draft on the use of profit splits in the context of global value chains as part of the work on BEPS Action 10

    Public comments are invited on the discussion draft on the use of profit splits in the context of global value chains, released as part of the work in relation to Action 10 of the BEPS Action Plan.

  • 3-November-2014

    English

    Discussion Draft of the Proposed Modifications to Chapter VII of the Transfer Pricing Guidelines Relating to Low Value-Adding Intra-Group Services

    Action 10 of the Action Plan on Base Erosion and Profit Shifting directs the OECD to develop transfer pricing rules to provide protection against common types of base eroding payments. A discussion draft of proposed modifications to Chapter VII of the Transfer Pricing Guidelines relating to low value-adding intra-group services was released for comment by interested parties today

  • 28-October-2014

    English

    Public comments received on the Paper on Transfer Pricing Comparability Data and Developing Countries

    This page shows a full table of comments received from the public on the Interim Draft Paper on Transfer Pricing Comparability Data and Developing Countries.

  • 16-September-2014

    English

    Guidance on Transfer Pricing Aspects of Intangibles

    This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles. The changes clarify the definition of intangibles and provide guidance for related parties; including transactions involving intangibles and the transfer pricing treatment of local market features and corporate synergies. Some transfer pricing issues relating to intangibles are closely related to other issues that are to be addressed during 2015, most notably in relation to the allocation of risk among MNE group members and recharacterisation of transactions. Because of those interactions some sections of this document are in intermediate form and will be finalised in 2015.

  • 16-September-2014

    English

    Guidance on Transfer Pricing Documentation and Country-by-Country Reporting

    This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations.

  • 9-May-2014

    English

    Public consultation on transfer pricing documentation and country-by-country reporting

    The OECD will hold a public consultation on the discussion draft on transfer pricing documentation and country-by-country reporting on 19 May 2014 at the OECD in Paris, France.

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  • 2-April-2014

    English

    New head appointed for OECD transfer pricing unit

    Andrew Hickman has been appointed Head of the Transfer Pricing Unit of the Tax Treaties, Transfer Pricing and Financial Transactions Division within the Centre for Tax Policy and Administration. He will take up duty in May 2014.

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  • 28-March-2014

    English

    International efforts to combat tax avoidance got a boost today as OECD broadens dialogue with global partners

    Over 330 senior tax officials from more than 110 jurisdictions and international organisations met in Paris on 26-28 March 2014 during the 3rd Annual Meeting of the Global Forum on Transfer Pricing.

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  • 11-March-2014

    English

    Paper on transfer pricing comparability data and developing countries released for comment

    This paper sets out four possible approaches to addressing the concerns over the lack of data on transfer pricing comparables expressed by developing countries.

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  • 3-March-2014

    English

    Comments received on Discussion Draft on transfer pricing documentation and country-by-country reporting published today

    On 30 January 2014, the OECD invited comments from interested parties on the Discussion Draft on transfer pricing documentation and country-by-country reporting. The OECD now publishes the comments received.

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