Latest Documents


  • 5-October-2015

    English

    Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports

    The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation.
  • 19-June-2015

    English, PDF, 11,071kb

    Public comments received on discussion draft on BEPS Action 8 (Hard-to-value intangibles)

    Public comments received on discussion draft on BEPS Action 8 (Hard-to-value intangibles)

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  • 19-June-2015

    English

    Public comments received on discussion draft on BEPS Action 8 (Hard-to-value intangibles)

    On 4 June 2015, interested parties were invited to comment on a discussion draft on Action 8 (Hard-to-value intangibles) of the BEPS Action Plan.

  • 8-June-2015

    English

    OECD releases Implementation Package for BEPS country-by-country reporting

    Pushing forward efforts to boost transparency in international tax matters, the OECD today released a package of measures for the implementation of a new Country-by-Country Reporting plan developed under the OECD/G20 BEPS Project.

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  • 4-June-2015

    English, PDF, 62kb

    Release of a discussion draft on BEPS Action 8 (Hard-to-value intangibles)

    Release of a discussion draft on BEPS Action 8 (Hard-to-value intangibles)

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  • 4-June-2015

    English

    Release of a discussion draft on BEPS Action 8 (Hard-to-value intangibles)

    Public comments are invited on a discussion draft which deals with work in relation to Action 8 of the Action Plan on Base Erosion and Profit Shifting

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  • 1-June-2015

    English

    Public comments received on discussion draft on BEPS Action 8 (Cost contribution arrangements) of the BEPS Action Plan

    On 29 April 2015, the OECD invited comments from interested parties on a discussion draft on revisions to Chapter VIII of the Transfer Pricing Guidelines on Cost Contribution Arrangements. This work relates to Action 8 of the BEPS Action Plan.

  • 29-May-2015

    English, PDF, 14,831kb

    Comments received on discussion draft on Action 8 (Cost contribution arrangements) of the BEPS Action Plan

    Comments received on discussion draft on Action 8 (Cost contribution arrangements) of the BEPS Action Plan

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  • 29-April-2015

    English

  • 28-April-2015

    English

    Public consultation on transfer pricing matters

    The OECD will hold a public consultation event on transfer pricing matters on the 6 and 7 July 2015 at the OECD Conference Centre in Paris, France.

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