Latest Documents


  • 18-October-2018

    English, PDF, 541kb

    Tax and digitalisation - policy note

    Digitalisation has a wide range of implications for taxation, impacting tax policy and tax administration at both the domestic and international level. As a result, the tax policy implications of digitalisation have been at the centre of the recent global debate over whether or not international tax rules continue to be fit for purpose in an increasingly changing environment.

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  • 14-September-2018

    English

    Public comments received on BEPS discussion draft on the transfer pricing aspects of financial transactions

    On 3 July 2018, interested parties were invited to provide comments on a discussion draft on financial transactions, which deals with follow-up work in relation to Actions 8-10 (“Assure that transfer pricing outcomes are in line with value creation”) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the public comments received.

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  • 13-September-2018

    English

    OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting (BEPS Action 13)

    The Inclusive Framework on BEPS has released additional interpretative guidance to give certainty to tax administrations and MNE Groups alike on the implementation of Country-by-Country (CbC) Reporting (BEPS Action 13).

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  • 7-September-2018

    English

    OECD releases seven new transfer pricing country profiles and an update of a previously-released profile

    The OECD has published new transfer pricing country profiles for Costa Rica, Greece, Republic of Korea, Panama, Seychelles, South Africa and Turkey. In addition, it has also updated the information contained in Singapore’s profile. The country profiles are now available for 52 countries.

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  • 29-August-2018

    English, PDF, 850kb

    Seychelles - Transfer Pricing Country Profile

    Seychelles - Transfer Pricing Country Profile

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  • 28-August-2018

    English, PDF, 601kb

    Singapore - Transfer Pricing Country Profile

    Singapore - Transfer Pricing Country Profile

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  • 28-August-2018

    English, PDF, 645kb

    Turkey - Transfer Pricing Country Profile

    Turkey - Transfer Pricing Country Profile

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  • 28-August-2018

    English, PDF, 546kb

    South Africa - Transfer Pricing Country Profile

    South Africa - Transfer Pricing Country Profile

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  • 28-August-2018

    English, PDF, 676kb

    Panama - Transfer Pricing Country Profile

    Panama - Transfer Pricing Country Profile

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  • 28-August-2018

    English, PDF, 695kb

    Republic of Korea - Transfer Pricing Country Profile

    Republic of Korea - Transfer Pricing Country Profile

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