By Date


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

16-September-2014

English

Developing a Multilateral Instrument to Modify Bilateral Tax Treaties

This report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties. Without a mechanism for swift implementation, changes to model tax conventions only widen the gap between the content of these models and the content of actual tax treaties. Developing such a mechanism is necessary not only to tackle base erosion and profit shifting, but also to ensure the sustainability

16-September-2014

English

OECD Reviews of Innovation Policy: Netherlands 2014

This book provides a comprehensive assessment of the innovation system of the Netherlands, focusing on the role of government and including concrete recommendations on how to improve policies that affect innovation and R&D performance.

 

 

15-September-2014

English

Global growth continuing at a moderate pace, OECD says

A moderate expansion is underway in most major advanced and emerging economies, but growth remains weak in the euro area, which runs the risk of prolonged stagnation if further steps are not taken to boost demand, according to the OECD’s latest Interim Economic Assessment.

11-September-2014

English

G20 GDP Growth - Second quarter of 2014, OECD

G20 GDP growth picks up to 0.8% in second quarter of 2014

10-September-2014

English

Reinvigorating the EU Single Market

The EU Single Market remains fragmented by complex and heterogeneous rules at the EU and national levels affecting trade, capital, including foreign direct investment, and labour mobility.

Related Documents

8-September-2014

English

Spain is on the road to recovery, but challenges remain to ensure sustainable, inclusive growth, says OECD

Spain is emerging from a protracted recession, marked by a return to moderate growth and rising international competitiveness. Decisive banking and fiscal reforms, coupled with supportive monetary policy from the European Central Bank, have reduced financial tensions and improved public finance.

Also Available

8-September-2014

English, PDF, 509kb

Taxing Multinational Enterprises: Base Erosion and Profit Shifting (BEPS)

BEPS strategies often take advantage of the interaction between the tax rules of different jurisdictions, so only an internationally co-ordinated effort can effectively respond to this issue. The BEPS Action Plan is based on three core principles: coherence, substance and transparency, and sets forth 15 actions to fundamentally change the rules for the taxation of cross-border profits.

8-September-2014

English

Economic Survey of Spain 2014

Structural reforms (labour market, banking, fiscal) have put the economy on the road to recovery.

8-September-2014

English

Composite Leading Indicators (CLI), OECD, September 2014

Composite leading indicators continue to point to stable growth momentum in most major economies

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