Joint WCO-OECD Conference on Transfer Pricing and Customs Valuation

The World Customs Organization (WCO) and the Organisation for Economic Co-operation and Development (OECD) held the first joint WCO/OECD Conference on Transfer Pricing and Customs Valuation in Brussels on 3-4 May 2006. This event was attended by almost 300 participants from all over the world, representing customs as well as revenue authorities, large multinational enterprises and consulting firms. Participants actively contributed to rich exchanges of views on this highly challenging topic, identifying significant issues for all parts and discussing possible areas to explore, thus initiating a very promising dialogue.

Further readings:
Summary of opening speech by Mr Richard Hecklinger, OECD Deputy Secretary-General
Summary closing remarks by Mr Kunio Mikuriya, WCO Deputy Secretary-General

See also conference announcement  and
http://events.wcoomd.org <http://events.wcoomd.org/>  for more information about the conference.

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

Transfer Pricing Guidelines

Final Report on the Attribution of Profits to Permanent Establishments.

Report on the Attribution of Profits to Permanent Establishments

OECD Tax Policy Studies No. 11: The Taxation of Employee Stock Options

The Taxation of Employee Stock Options