WCO-OECD conference, 22-23 May 2007 - closing remarks

On 22-23 May 2007, the World Customs Organization (WCO) and OECD held a 2nd Joint Conference on “Transfer Pricing and Customs Valuation of Related Party Transactions”. Mr. Kunio Mikuriya, Deputy Secretary General of the WCO, and Mr. Jeffrey Owens, Director of the OECD Centre for Tax Policy and Administration, described what they see as the possible way forward both on the substantive and on the administrative aspects to achieve greater consistency, certainty and compliance.

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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