Latest Documents


  • 10-September-2010

    English, , 141kb

    A Suggested New Approach to the Measurement and Reporting of Gross Short-Term Borrowing Operations by Governments

    The various existing methods for calculating short-term borrowing requirements can result in distorted estimates. This article proposes a new method that yields economically meaningful results that can also be used to make cross-country comparisons.

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  • 10-September-2010

    English, , 1,374kb

    Risks Ahead for the Financial Industry in a Changing Interest Rate Environment

    Current interest rates have been conducive to financial institutions assuming exposure to interest rate risks but, with interest rates expected to rise and yield curves likely to flatten, new challenges may be in store. This article draws attention to the increased risks and possible negative effects that the still-fragile banking sector could face in light of these developments.

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  • 10-September-2010

    English, , 117kb

    Statistical Yearbook on African Central Government Debt: Overview of a New OECD Publication

    The first issue of the Statistical Yearbook on African Central Government Debt was published earlier this year. This article provides an overview of the publication which contains comprehensive and consistent information on African central government debt instruments. It includes both individual country data and comparative statistics to facilitate cross-country analysis.

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  • 8-September-2010

    English, , 293kb

    The New IAS 19 Exposure Draft, OECD Working Paper on Finance, Insurance and Private Pensions No.5

    At the end of April 2010, the International Accounting Standards Board (IASB) published an exposure draft with proposed changes to International Accounting Standard No. 19 (IAS 19). IAS 19 is the current standard for the financial reporting of company pension obligations that stem from defined benefit (DB) and similar plans. It is required for exchange-listed companies in many parts of the world. If enacted, the changes to IAS 19

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  • 7-September-2010

    English

    The OECD Guidelines for Multinational Enterprises: Frequently Asked Questions

    Frequently asked questions concerning the OECD Guidelines for Multinational Enterprises.

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  • 6-September-2010

    English

    Defined benefit pension plans - proposed revisions to international accounting

    At the end of April 2010, the International Accounting Standards Board (IASB) published an exposure draft with proposed changes to International Accounting Standard No. 19 (IAS 19). If enacted, the changes to IAS 19 proposed by the IASB are expected to have a significant impact on company financials on a global basis.

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  • 3-September-2010

    English, Excel, 1,834kb

    Generic Pharmaceuticals - Competition Policy Roundtable - OECD

    Practices that may harm competition in the pharmaceutical sector have emerged as important and controversial issues in recent years. This proceedings examine the nature of competition between generic and branded products in the pharmaceutical sector, as well as the effects on competition of agreements to delay the entry of generics on the market. It includes an analytical note by the staff of the United States Federal Trade

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  • 3-September-2010

    English, , 3,149kb

    Competition, Concentration and Stability in the Banking Sector - Competition Policy Roundtable - OECD

    Is financial stability enhanced or weakened by competition? This proceedings addresses the link between concentration and competition in the financial sector. It includes reports from Australia, Bulgaria, Chile, Egypt, the European Commission, Finland, Germany, Greece, Hungary, Ireland, Italy, Japan, Korea, the Netherlands, the Russian Federation, South Africa, Switzerland, Chinese Taipei, Turkey, the United Kingdom, the United

  • 3-September-2010

    English

    OECD/IOPS Good Practices for Pension Funds’ Risk Management Systems: Public Consultation

    The OECD and IOPS invited comments on the draft OECD/IOPS Good Practices for Pension Funds’ Risk Management Systems between 5 July and 3 September 2010. These draft good practices aim to outline the main features of risk management systems which pension funds employ.

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  • 16-août-2010

    Français

    Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2010

    Les Principes de l’OCDE applicables en matière de prix de transfert fournissent des lignes directrices pour l’application du « principe de pleine concurrence ». Ce principe est le consensus international en matière de prix de transfert, c’est-à-dire pour la valorisation, aux fins fiscales, des transactions internationales entre entreprises associées. Dans une économie globale où les entreprises multinationales (EMN) jouent un rôle essentiel, les prix de transfert sont un sujet prioritaire pour les administrations fiscales comme pour les contribuables. Les gouvernements doivent s’assurer que les profits imposables des EMN ne sont pas transférés artificiellement hors de leurs juridictions et que les bases fiscales déclarées par les EMN dans leurs pays respectifs reflètent l’activité économique qui y est entreprise. Pour les contribuables, il est essentiel de limiter les risques de double imposition économique qui peuvent résulter d’un différend entre deux pays sur la détermination d’une rémunération de pleine concurrence pour leurs transactions internationales avec des entreprises associées.

    Les Principes de l’OCDE applicables en matière de prix de transfert ont été approuvés par le Conseil de l’OCDE dans leur version originale en 1995. Une mise à jour limitée a été effectuée en 2009, principalement pour refléter l’adoption, dans la mise à jour 2008 du Modèle de convention fiscale, d’un nouveau paragraphe 5 de l’article 25 traitant de l’arbitrage, ainsi que de changements apportés au Commentaire de l’article 25 sur les procédures amiables pour résoudre les différends fiscaux internationaux. Dans la version 2010, les chapitres I à III ont été substantiellement révisés, avec de nouvelles indications sur la sélection de la méthode de prix de transfert la plus appropriée aux circonstances d’un cas d’espèce, sur l’application pratique des méthodes transactionnelles fondées sur les bénéfices (méthode transactionnelle de marge nette et méthode du partage des bénéfices) et sur la manière d’effectuer une analyse de comparabilité. De plus, un nouveau chapitre IX sur les aspects prix de transfert des réorganisations d’entreprises a été ajouté. Des modifications de conformité ont été effectuées dans le reste des Principes.

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