Business advisory group to the Joint Working Group on business restructurings

A Business Advisory Group was created to provide input from the business community at the early stages of the work on Business Restructurings.

Approval of a mandate for the Joint Working Party No. 1 - Working Party No. 6 Working Group on Business Restructuring, 20 October 2006

The Committee on Fiscal Affairs created a Joint Working Group of Delegates from Working Party No. 1 on the Model Tax Convention and Working Party No. 6 on the Taxation of Multinational Enterprises.

Guidelines on Advance Pricing Arrangements

The term 'Advanced Pricing Arrangements' (APA) refers to a procedural arrangement between taxpayer and tax administration intended to resolve potential transfer pricing disputes in advance. These guidelines intend to improve the consistency of application of APAs by providing guidance to tax administrations on how to conduct mutual agreement procedures involving APAs. These Guidelines are also included in the Annex of the Transfer

Related Documents

• Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
• Guidelines for APA

Acuerdo sobre intercambio de información en materia tributaria

Acuerdo sobre intercambio de información en materia tributaria

Also Available

L'OCDE publie les Parties I à III de son rapport sur l'attribution de bénéfices aux établissements stables et rend compte de l'état d'avancement du projet

Le Comité des affaires fiscales de l'OCDE a publié les nouvelles versions des Parties I, II et III de son Rapport sur l'attribution de bénéfices aux établissements stables, accompagnées d'une note de couverture rendant compte de l'état d'avancement du projet. Lancé il y a de cela plusieurs années, ce projet vise à établir un plus large consensus sur la manière d'attribuer les bénéfices aux établissements stables en vertu de l'Article

Comparabilité: Commentaires reçus sur le projet de rapport de l'OCDE

Le 14 decembre 2006: Le 10 mai 2006, l'OCDE a publié une série de projets de notes sur les questions de comparabilité élaborée par le Groupe de Travail n°6 du Comité des Affaires Fiscales, pour prendre en compte l'expérience acquise par les gouvernements depuis l'adoption en 1995 des Principes directeurs en matière de prix de transfert ainsi que des commentaires reçus de la communauté des affaires en réponse à un questionnaire de 2003.

Méthodes transactionnelles fondées sur les bénéfices: contributions reçues en réponse à l'appel à commentaires de l'OCDE

Le 27 février 2006 l'OCDE avait publié un appel à commentaires sur un certain nombre de questions relatives aux méthodes transactionnelles fondées sur les bénéfices . Les contributions reçues feront l'objet d'un examen minutieux par le Groupe de Travail nº 6.

Related Documents

• L'OCDE lance un appel à commentaires sur l'application des méthodes transactionnelles fondées sur les bénéfices

Information Note - Strengthening Tax Audit Capabilities: Innovative Approaches to Improve the Efficiency and Effectiveness of Indirect Income Measurement Methods

The purpose of this note is to share information concerning the strategies employed by a number of selected revenue bodies to improve the efficiency and effectiveness of indirect measurement methods used to validate and to establish taxpayers’ tax liabilities in the course of tax audit activities. The note summarises the results of a short survey conducted in selected countries on their use of indirect income measurement methods, with

Information Note - Strengthening Tax Audit Capabilities: Auditor Workforce Management—Survey Findings and Observations

The purpose of this note is to report the findings, observations and international comparisons derived from a survey of auditor workforce management approaches adopted in selected OECD countries. The survey, conducted over the last year and involving some 10 member countries, explored a range of matters, including: 1) identifying the required capabilities of auditors and audit managers; 2) methods for assessing auditor capability; 3)

Information Note - Strengthening Tax Audit Capabilities: General Principles and Approaches

This information note focuses on audit programmes and the conduct of individual audits. It identifies common key features of audit activity found in a wide variety of tax administrations and outlines the principles underpinning these characteristics. The note does not purport to be an authoritative and comprehensive guide on how audit activities should be conducted. Rather, it draws together information provided by member countries