Public comments received on the administrative aspects of transfer pricing08-Jul-2011 8 July 2011 - On 9 March 2011, the OECD released an invitation to comment on the administrative aspects of transfer pricing. This was followed on 10 June 2011 by the release of a document containing a ... Also available: |
OECD releases a Multi-Country Analysis of Existing Transfer Pricing Simplification Measures - 10 June 201110-Jun-2011 10-June-2011: OECD releases a Multi-Country Analysis of Existing Transfer Pricing Simplification Measures. |
The taxation of global trading financial instruments: A discussion draft31-May-2011 A discussion draft, prepared by the Special Sessions on Innovative Financial Transactions in January 1997. Also available: |
OECD invites comments on new project on the administrative aspects of transfer pricing07-Mar-2011 9 March 2011 - The OECD’s Committee on Fiscal Affairs has launched a new project on the administrative aspects of transfer pricing. This work is regarded as important to strike a balance between the development ... Also available: |
OECD releases a scoping document for its new project on the transfer pricing aspects of intangibles27-Jan-2011 The OECD has now released a scoping document for its new project on the transfer pricing aspects of intangibles. Also available: |
OECD invites comments on the scoping of its future project on the Transfer Pricing Aspects of Intangibles02-Jul-2010 The OECD’s Committee on Fiscal Affairs is now completing its work on two transfer pricing projects which the OECD Council will be asked to approve by the end of July in the form of revisions to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Also available: |
Public comments on the revised draft of the new Article 7 of the OECD Model Tax Convention28-Jan-2010 The OECD has published the comments received on a proposed draft of the new Article 7 of the Model Tax Convention. Also available: |
Public comments on the proposed revision of Chapters I-III of the Transfer Pricing Guidelines13-Jan-2010 In September 2009, the OECD released for public comment a proposed revision of Chapters I-III of itsTransfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The comments recieved have now been published. Also available: |
Discussion Draft Release of a new Article 7 (Business Profits) of its Model Tax Convention (revised)24-Nov-2009 OECD releases revised discussion draft of a new Article 7 (Business Profits) of its Model Tax Convention Also available: |
OECD releases a proposed revision of Chapters I-III of the Transfer Pricing Guidelines09-Sep-2009 On 9 September, the OECD released for public comment a proposed revision of Chapters I-III of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations |
Revision of Chapters I-III of the Transfer Pricing Guidelines09-Sep-2009 On 9 September, the OECD released for public comment a proposed revision of Chapters I-III of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Also available: |
Public comments on the Transfer Pricing Aspects of Business Restructurings06-Mar-2009 On 19 September 2008, the OECD Committee on Fiscal Affairs released for comment a discussion draft on the Transfer Pricing Aspects of Business Restructurings< Also available: |
Transactional profit methods : discussion draft for public comment25-Jan-2008 As part of its monitoring of the implementation of the 1995 Transfer Pricing Guidelines, Working Party No. 6 of the OECD Committee on Fiscal Affairs is examining the application of transactional profit methods.< Also available:Related documents: |
Discussion draft released on Part IV (Insurance) of Report on Attribution of Profits to Permanent Establishments (revised)22-Aug-2007 The OECD Committee on Fiscal Affairs has today published a revised public discussion draft of Part IV (Insurance) of its Report on the Attribution of Profits to Permanent Establishments. The revised draft replaces the original draft of Part IV released in June 2005. Also available: |
OECD releases parts I-III of report on attribution of profits to permanent establishments and updates status of project21-Dec-2006 The OECD published the new versions of Parts I (General Considerations), II (Banks) and III (Global Trading) of the Report on Attribution of Profits to Permanent Establishments, along with an update of ... Also available: |
Comparability: Business comments on the OECD discussion draft14-Dec-2006 On 10 May 2006, the OECD released a series of draft issues notes on comparability that was developed by the Committee on Fiscal Affairs' Working Party No. 6, building on experience acquired by countries ... Also available: |
Transactional Profit Methods: Responses to the OECD Invitation to Comment06-Sep-2006 On 27 February 2006 the OECD released an open invitation to comment on a number of issues in relation to transactional profit methods described in the OECD's Transfer Pricing Guidelines for Multinational ... Also available:Related documents: |
Comparability: the OECD invites comment on a series of draft Issues notes10-May-2006 An invitation to comment on a series of draft Issues notes that was developed by the Committee on Fiscal Affairs Working Party No. 6, building on experience acquired by countries since the adoption of ... Also available: |
OECD invites comments on the application of transactional profit methods28-Feb-2006 The OECD is now issuing an open invitation to contribute on a number of issues in relation to transactional profit methods. As part of its procedures for monitoring the implementation of the 1995 Transfer ... Also available:Related documents: |
Attribution of Profits to a Permanent Establishment – Release of Discussion Draft of Part IV (Insurance).27-Jun-2005 Further to the posting on 27 January 2005 the CFA has now released for public comment a discussion draft of the 4th and final part of its Report on the Attribution of Profits to a Permanent Establishment ... Also available:Related documents: |
Attribution of Profits to a Permanent Establishment: Revised discussion draft for public comment03-Aug-2004 OECD releases a revised discussion draft of Part I (General) for public comment on 3 August 2004 and provides progress report on Parts II-IV. Written comments should be submitted no later than 28 September ... Also available: |
Discussion Draft on the Attribution of Profits to Permanent Establishment - Part I (General Considerations)03-Aug-2004 A revised discussion draft of Part 1 (General) for public comments. Written comments should be submitted no later than 28 September 2004. Also available: |
Business Profits Technical Advisory Group Report28-Nov-2003 This discussion draft reflects the work and preliminary conclusions of the OECD Technical Advisory Group (TAG). |
Transfer Pricing: The OECD launches an invitation to comment on comparability issues; public comments received29-Apr-2003 As part of its procedures for monitoring the implementation of the 1995 Transfer Pricing Guidelines, the Working Party No. 6 of the OECD Committee on Fiscal Affairs has selected two areas to be considered in priority. Also available: |
Attribution of Profits to a Permanent Establishment (PE): the OECD releases two further Discussion Drafts for public comment on 4 March 200304-Mar-2003 The 2003 Discussion Drafts address one of the most complex areas in international taxation, i.e. how to determine the taxing rights of a country where an enterprise that is resident of another country ... Also available:Related documents: |
Discussion Draft on the Attribution of Profits to Permanent Establishments: Part III (Global Trading of Financial Instruments04-Mar-2003 Part III is dedicated to the global trading of financial instruments. The starting point for this analysis is naturally the 1998 OECD document "The taxation of Global Trading of Financial Instruments", ... Also available: |
Comments Received on Part I (General Considerations) and Part II (Banks) of the Discussion Draft on the Attribution of Profits to Permanent Establishments15-Mar-2002 The public comments which were received on Part I (General Considerations ) and Part II (Banks) of the 2001 discussion draft on the Attribution of Profits to Permanent Establishments. Also available:Related documents: |
The Tax Treatment of Employee Stock-Options06-Mar-2002 Employee stock-option schemes are growing in importance across the OECD and this raises a number of issues for both domestic and international tax policy. In view of this, the OECD's Committee on Fiscal ... |
Les problèmes de fiscalité internationale posés par les options d'achat d'actions pour les salariés : Document pour discussion publique01-Mar-2002 The OECD has undertaken work on a number of cross-border issues related to employee stock-options. Interested parties are invited to send their comments on this note before 31 July 2002. |
Discussion Draft: Attribution of Profit to a Permanent Establishment08-Feb-2001 There is a considerable variation in the domestic laws of OECD Member countries regarding the taxation of Permanent Establishment. There is no consensus amongst the OECD Member countries with regards the ... |
Documents connexes