Latest Documents


  • 16-August-2010

    English

    OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010

    The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the “arm’s length principle”, which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, transfer pricing is high on the agenda of tax administrators and taxpayers alike. Governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdictions and that the tax base reported by MNEs in their respective countries reflect the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation that may result from a dispute between two countries on the determination of an arm’s length remuneration for their cross-border transactions with associated enterprises.

    After having been originally published in 1979, the OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995. A limited update was made in 2009, primarily to reflect the adoption, in the 2008 update of the Model Tax Convention, of a new paragraph 5 of Article 25 dealing with arbitration, and of changes to the Commentary on Article 25 on mutual agreement procedures to resolve cross-border tax disputes. In the 2010 edition, Chapters I-III were substantially revised, with new guidance on: the selection of the most appropriate transfer pricing method to the circumstances of the case; the practical application of transactional profit methods (transactional net margin method and profit split method); and on the performance of comparability analyses. Furthermore, a new Chapter IX, on the transfer pricing aspects of business restructurings, was added. Consistency changes were made to the rest of the Guidelines.

  • 13-August-2010

    English

    Finance, business and the crisis

    Read about OECD efforts to help governments improve the domestic and global policies that affect business and markets in the wake of the global economic crisis.

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  • 30-June-2010

    English

    10th OECD Roundtable on Corporate Responsibility - Updating the Guidelines for Multinational Enterprises

    The 2010 OECD Corporate Responsibility Roundtable launched an update of the Guidelines for Multinational Enterprises with discussions focusing on supply chains, human rights and evironment and climate change.

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  • 30-June-2010

    English, , 668kb

    Investment Newsletter, June 2010, Issue 13

    Investment Newsletter No.13 focuses on global international investment activity, FDI index measuring FDI restrictions, responsible supply chain management of conflict minerals, resisting protectionism in G-20 countries, the launch of an update of the Guidelines for Multinational Enterprises, and the role of the OECD Codes of Liberalisation in becoming a member of the OECD.

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  • 23-June-2010

    English

    OECD is a partner of the UN Global Compact

    Speaking at the Ministerial Session of the UN Global Compact Leaders Summit in New York, OECD Deputy Secretary-General Richard Boucher highlights the complementary roles played by the OECD Guidelines for Multinational Enterprises and the UN Global Compact in promoting corporate responsibility.

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  • 16-June-2010

    English, Excel, 597kb

    Foreign State Immunity and Foreign Government Controlled Investors, OECD Working Papers on International Investment, No. 2010/2

    This working paper examines two issues concerning foreign state-controlled investors: whether the doctrine of foreign state immunity may make it difficult for private parties to pursue legitimate claims against them and whether that doctrine creates regulatory enforcement gaps for host countries.

  • 10-June-2010

    English

    Consumer Empowerment - 2009 Annual Report on the OECD Guidelines for Multinational Enterprises

    The 2009 edition of the annual report focuses on consumer empowerment and responsible business conduct as well as providing an account of the actions adhering governments have taken over the 12 months to June 2009.

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  • 4-May-2010

    English, , 130kb

    Terms of Reference for an Update to the OECD Guidelines for Multinational Enterprises

    The 42 adhering governments to the OECD Guidelines for Multinational Enterprises have agreed on the terms of reference for carrying out an update of the Guidelines. The update aims to ensure their continued role as a leading international instrument for the promotion of responsible business conduct.

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  • 29-April-2010

    English

    Morocco - Investment Policy Review - OECD

    This Investment Policy Review examines Morocco’s achievements in developing an open and transparent investment regime and its efforts to reduce restrictions on international investment.

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  • 26-April-2010

    English

    National Contact Points for the OECD Guidelines for Multinational Enterprises

    The Guidelines are supported by a unique implementation mechanism of National Contact Points which assists enterprises and their stakeholders to take appropriate measures to further the objectives of the Guidelines

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