Transfer Pricing

News & Events

News

L’OCDE publie l’édition 2009 de ses Principes en matière de prix de transfert

09-Sep-2009

Le 7 septembre 2009, l’OCDE a publié l’édition 2009 de ses Principes applicables en matière de prix de transfert à l’intention des entreprises multinationales et des administrations fiscales. Cette édition inclut une mise à jour du chapitre IV pour refléter les derniers développements en matière de résolution des différends, ainsi que des mises à jour de l’avant-propos, de la préface et de la Recommandation du Conseil. Elle a été publiée à temps pour la conférence Prix de transfert et conventions fiscales dans un monde en évolution.

OECD Conference “Transfer Pricing and Treaties in a Changing World” – Conference website is now live

15-Jun-2009

The Conference website for this major event is now live. Check the Conference programme, related background material, details on speakers, as well as practical information. Register now to secure your place! 

Conférence de l’OCDE «Prix de transfert et conventions fiscales dans un monde en évolution» – Le site internet de la conférence est désormais en ligne.

15-Jun-2009

Le site internet de cette Conférence est désormais en ligne. Vous pouvez dès à présent y consulter le programme de la Conférence, une documentation afférente aux sujets qui seront traités, la liste des intervenants, ainsi que des informations pratiques. Inscrivez-vous dès maintenant pour réserver votre place!

OECD Releases Reports relating to Claims for Treaty Benefits by Portfolio Investors

12-Jan-2009

The OECD has released two reports submitted to its Committee on Fiscal Affairs by an Informal Consultative Group of business and government representatives. The Reports address, respectively, technical issues relating to granting treaty benefits with respect to income of collective investment vehicles and procedural barriers to claims for treaty benefits that affect portfolio investors more generally. Interested parties are invited to send their comments before 6 March 2009.

Tax Executive Celebrates OECD Model Tax Convention

23-Sep-2008

On the occasion of the 8-9 September 2008 OECD Conference marking the 50th Anniversary of the OECD Model Tax Convention, Peter A. Barnes, Tax Counsel - International with General Electric Company of Fairfield, Connecticut in the United States, explained the great importance of the Model from the perspective of international business. His article appears in the OECD Observer.


Events

OECD Conference “Transfer Pricing and Treaties in a Changing World”

from 21-Sep-2009 to 22-Sep-2009

The Conference website for this major event is now live. Check the Conference programme, related background material, details on speakers, as well as practical information. Register now to secure your place!

Comparability: the OECD invites comment on a series of draft issues notes

from 10-May-2006 to 30-Nov-2006

The OECD releases an invitation to comment on 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 since the adoption of the Transfer Pricing Guidelines in 1995 and on comments received from the business community in response to an open questionnaire released in 2003.

International Conference on Transfer Pricing and Customs Valuation

from 03-May-2006 to 04-May-2006

The World Customs Organization (WCO) and the Organisation for Economic Co-operation and Development (OECD) held the first joint WCO/OECD Conference on Transfer Pricing and Customs Valuation in Brussels on 3-4 May 2006.

Joint OECD/US Business Conference on OECD Initiatives in International Taxation: Looking Ahead

from 05-Jun-2006 to 06-Jun-2006

This event, which took place in Washington, D.C. , was a one-stop-shop for U.S. business representatives to get updates on priority OECD tax work and meet OECD staff and key government officials who set tax standards for the global economy.  Featured speakers included: Senator Orrin Hatch (R-Utah); Ambassador Constance Morella, U.S. Permanent Representative to the OECD; Hal Hicks, International Tax Counsel, U.S. Department of the Treasury; Jeffrey Owens, Director, OECD Centre for Tax Policy and Administration

OECD invites comments on the application of transactional profit methods

from 28-Feb-2006 to 31-Aug-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 Pricing Guidelines, Working Party No 6 of the OECD Committee on Fiscal Affairs has selected the application of transactional profit methods as one of two areas to be considered in priority.



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Bookshop

Guidance on applying the arm’s length principle between different parts of a multinational group.

Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

OECD Tax Policy Studies No. 11: The Taxation of Employee Stock Options

The Taxation of Employee Stock Options