Transfer Pricing

NB:Under this heading, publications & documents are displayed in chronological order. You can also sort them by document category or by topic.


Transfer Pricing Country Profiles

09-May-2012

The country profiles on transfer pricing legislation and practices for OECD member countries and Observers.

Tax: OECD to simplify transfer pricing rules

27-Mar-2012

Meeting at OECD’s first Global Forum on Transfer Pricing, tax officials from 90 countries agreed on the need to simplify transfer pricing rules, strengthen the guidelines on intangible issues and improve the efficiency of dispute resolution.

65th Congress of the International Fiscal Association - Seminar IFA/OECD: “Liable to No Tax”

13-Sep-2011

Jeffrey Owens, Director, OECD Centre for Tax Policy and Administration

In his speech, Jeffrey Owens looked at what he considers to be some of his successes over the last three decades. He then talked about challenges the OECD will face over the next decade.

65th Congress of the International Fiscal Association: President's Luncheon

13-Sep-2011

Jeffrey Owens, Director, OECD Centre for Tax Policy and Administration

In his speech, Jeffrey Owens talked about the relationship between IFA and the OECD as well as the changing relationship between tax authorities and taxpayers. Finally, he described some of the challenges ...

65th Congress of the International Fiscal Association: Opening Ceremony

13-Sep-2011

Jeffrey Owens, Director, OECD Centre for Tax Policy and Administration

In his speech, Jeffrey Owens talked about the global crisis that we are facing and the implications for tax and global governance and stressed that tax must be part of any fiscal solution.

Tax: Governments concerned that some corporations unfairly claim losses to avoid taxes

30-Aug-2011

The economic crisis means global corporate losses have increased significantly. Though most of these claims are justified, some corporations use ‘aggressive tax planning’ to avoid taxes. Governments are working together to detect and deter these undue tax advantages.

Public comments received on the administrative aspects of transfer pricing

08-Jul-2011

8 July 2011 - On 9 March 2011, the OECD released an invitation to comment on the administrative aspects of transfer pricing. This was followed on 10 June 2011 by the release of a document containing a ...

Transfer Pricing Legislation - A suggested Approach (June 2011)

24-Jun-2011

This paper, which has been prepared by the OECD Secretariat, contains a suggested approach to the drafting of transfer pricing legislation. It is intended to provide countries that are developing transfer pricing rules with a suggested structure and content for their legislation.

OECD and India to enhance tax co-operation

15-Jun-2011

The OECD and India have announced plans to strengthen ongoing co-operation on tax-related issues through the development of a three-year partnership that will provide greater opportunities for structured dialogue and information sharing.

Adapting tax systems and international tax rules to the new global environment: A shared challenge for India and the OECD

14-Jun-2011

Angel Gurría, OECD Secretary-General

India faces the same challenges as every OECD member country: how to adapt its domestic tax system and its international tax policies to a borderless economy, and how to ensure that the approaches embraced ...