Transfer Pricing

News & Events

News

Public comments on the Transfer Pricing Aspects of Business Restructurings

06-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. The OECD has now published the comments received on that draft.

Public comments on draft new Article 7 (Business Profits) of the OECD Model Tax Convention and related Commentary changes

26-Jan-2009

On 7 July 2008, the OECD Committee on Fiscal Affairs called for comments on a draft new Article 7 of the OECD Model Tax Convention and related Commentary changes. The OECD has now published the comments received on that draft.

 

OECD holds Consultation with Business on Comparability and Profit Methods for Transfer Pricing Purposes

19-Nov-2008

On 17-18 November 2008, the OECD held a consultation with business commentators on comparability and profit methods for transfer pricing purposes. The consultation followed the release of two discussion drafts on comparability (May 2006) and transactional profit methods (January 2008) under the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, both of which attracted very detailed responses from the business community.

Discussion Draft on the Transfer Pricing Aspects of Business Restructurings

19-Sep-2008

On 19 September 2008, the Committee on Fiscal Affairs released for public comment a discussion draft on the transfer pricing aspects of business restructurings. Comments should be sent before 19 February 2009 to Jeffrey Owens, Director, CTPA (jeffrey.owens@oecd.org).

The OECD pursues dialogue with the business community on comparability and profit methods for transfer pricing purposes

17-Sep-2008

A consultation will be held on 17 and 18 November 2008 with the organisations that provided written comments on the May 2006 discussion draft on comparability and the January 2008 discussion draft on transactional profit methods. The discussion drafts related to the OECD’s Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. See draft agenda for the consultation.

OECD releases the 2008 Report on the Attribution of Profits to Permanent Establishments

18-Jul-2008

On 17 July 2008, the OECD Council approved the release of the 2008 Report on the Attribution of Profits to Permanent Establishments.  An interim version of Parts I-III of the Report had previously been released in December 2006, and a discussion draft version of Part IV was released in August 2007. The Report was subsequently finalised and approved by the Committee on Fiscal Affairs on 24 June 2008.

The OECD approves the 2008 Update to the Model Tax Convention

18-Jul-2008

On 17 July 2008, the OECD Council approved the contents of the 2008 Update to the OECD Model Tax Convention.  The update had previously been released as a public discussion draft in April 2008.  It was subsequently finalised and approved by the Committee on Fiscal Affairs on 25 June, when the Committee also approved a detailed response to the comments that had been sent on the discussion draft.

Public comments on draft contents of the 2008 Update to the Model Tax Convention

09-Jun-2008

On 21 April 2008, the OECD Committee on Fiscal Affairs published the draft contents of the 2008 Update to the Model Tax Convention.  The OECD has now published the comments received on that draft.

 

OECD releases public comments on transactional profit methods issues notes

07-May-2008

On 25 January 2008, the OECD released an invitation to comment on a series of draft issues notes in relation to transactional profit methods (i.e., the transactional profit split and the transactional net margin methods).
 

Draft contents of the 2008 Update to the Model Tax Convention

21-Apr-2008

From 21 April to 31 May 2008
The OECD Committee on Fiscal Affairs has just released the draft contents of the 2008 update to the OECD Model Tax Convention, which will be finalized in June. The contents of the 2008 update result primarily from reports that have already been released for comments; the draft update also includes, however, a few other technical changes that have not previously been released (see Part I of the report) and on which comments are particularly invited.  Comments on the 2008 update to the Model Tax Convention should be sent to jeffrey.owens@oecd.org by 31 May 2008.




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