Transfer Pricing

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News

The OECD pursues dialogue with business on business restructuring issues

18-Jun-2007

The OECD pursues its dialogue with the business community on the transfer pricing and treaty aspects of Business Restructurings, participates in discussion panels in Washington and Stockholm, and convenes a third meeting of the Business Advisory Group.

Second WCO-OECD conference, 22-23 May, 2007: Closing remarks

01-Jun-2007

2nd Joint WCO-OECD Conference on “Transfer Pricing and Customs Valuation of Related Party Transactions”, 22-23 May 2007.  See closing remarks .

International Conference on Transfer Pricing and Customs Valuation Brussels, 22-23 May 2007

22-May-2007

The World Customs Organization (WCO) and the OECD will hold a second international WCO/OECD Conference on Transfer Pricing and Customs Valuation, bringing together specialists in this complex field. The event will be held at the WCO headquarters in Brussels from 22-23 May 2007.

Conférence Internationale sur le Prix de Transfert et l'Evaluation en Douane, Bruxelles, 22-23 mai 2007

22-May-2007

L'organisation mondiale des douanes (OMD) et l'OCDE organisent la deuxième conférence internationale sur le prix de transfert et l'évaluation en douane*. Cette manifestation, qui rassemblera des spécialistes de ce domaine complexe, se tiendra les 22 et 23 mai 2007 au siège de l'OMD à Bruxelles (Belgique).

WCO/OECD - 2nd Joint Conference, 22-23 May 2007, WCO headquarters, Brussels

09-May-2007

2nd Joint WCO/OECD Conference: "Transfer Pricing, Indirect Taxes and VAT : Exploring possible convergences" - 22-23 May 2007, WCO headquarters, Brussels

Second meeting of the Business Advisory Group

07-May-2007

November 2006: The Business Advisory Group met in Paris on 23 November 2006 with government representatives involved in the OECD project on business restructurings.  Dialogue with the business community has been regarded as essential from the beginning of this project.

Approval of a mandate for the Working Group on Business Restructuring

12-Feb-2007

October 2006

As a follow up to the January 2005 CTPA Roundtable, 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, in order to explore the treaty and transfer pricing aspects of business restructurings.  A detailed mandate for the Group was approved by the Committee on 20 Oct. 2006. The mandate describes the responsibilities of the Group, working methods and timetable. 

First Meeting of the Business Advisory Group

12-Feb-2007

June 2006

A Business Advisory Group was created to provide input from the business community at the early stages of the work on Business Restructurings. The Business Advisory Group met for the first time with the Secretariat in June 2006 in Washington, DC. The creation of the Business Advisory Group is by no means a substitute for a wider consultation process that will take place when the Working Group produces a discussion draft.

 

OECD releases Part I-III of Report on the Attribution of Profits to Permanent Establishments and updates status of project

21-Dec-2006

The OECD Committee on Fiscal Affairs has today published new versions of Parts I, II and III of its Report on the Attribution of Profits to Permanent Establishments, along with a cover note containing an update on the status of the project.  The project, which has been underway for several years, is aimed at achieving a greater consensus on the manner of attributing profits to permanent establishments under Article 7 (Business Profits) of the OECD Model Tax Convention, with a primary goal of avoiding double taxation.

Comparability: Business Comments on the OECD discussion draft

13-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 since the adoption of the Transfer Pricing Guidelines in 1995 and on comments received from the business community in response to an open questionnaire release in 2003.

 




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The OECD's Guidelines on dealing with commercial transactions between different parts of a multinational group.

Transfer Pricing Guidelines

Final Report on the Attribution of Profits to Permanent Establishments.

Report on the Attribution of Profits to Permanent Establishments

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

The Taxation of Employee Stock Options