Transfer pricing

Transfer Pricing - Publications

 

 

OECD approves the 2010 Transfer Pricing Guidelines

22-Jul-2010

Chapters I-III of the Transfer Pricing Guidelines were substantially revised as a result of the review of comparability and profit methods that was undertaken by the OECD, with input from non OECD economies.

Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

15-Sep-2009

The OECD's Guidelines for dealing with commercial transactions between different parts of a multinational group.

OECD releases the 2008 Report on the Attribution of Profits to Permanent Establishments

18-Jul-2008

On 17 July 2008, the OECD Council approved the release of the 2008 Report on the Attribution of Profits to Permanent Establishments. 

The OECD approves the 2008 Update to the Model Tax Convention

18-Jul-2008

On 17 July 2008, the OECD Council approved the contents of the 2008 Update to the OECD Model Tax Convention.

Manual on Effective Mutual Agreement Procedures (MEMAP)

07-Feb-2007

The aim of the online manual is to make available, to both tax administrators and taxpayers in the OECD's Member countreis and non-OECD member countries, basic information and best practices regarding ...

Guidelines on Advance Pricing Arrangements

29-Jan-2007

The term 'Advanced Pricing Arrangements' (APA) refers to a procedural arrangement between taxpayer and tax administration intended to resolve potential transfer pricing disputes in advance. These guidelines ...

Manual on Effective Mutual Agreement Procedures - Index

17-Feb-2006

The aim of the online manual is to make available, to both tax administrators and taxpayers in the OECD's Member countreis and non-OECD member countries, basic information and best practices regarding ...

OECD Tax Policy Studies No. 10: E-Commerce: Transfer Pricing and Business Profits Taxation

23-Jun-2005

New communication technologies and the worldwide spread of the Internet have prompted the appearance of new business models and have changed the ways in which almost any business is conducted. The increased ...

Employee Stock Option Plans: Impact on Transfer Pricing

03-Sep-2004

The OECD has released an analytical study of transfer pricing issues in respect of employee stock option plans. This study was prepared by the OECD Secretariat and benefited from considerable input and ...

 

Guidelines for APA

01-Oct-1999

In October 1999, the OECD releases the update to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

 

 

 

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