Publications & Documents


10-February-2015

English

Public comments received on discussion draft on the transfer pricing aspects of cross-border commodity transactions (BEPS Action 10)

On 16 December 2014, the OECD invited comments from interested parties on a discussion draft on the transfer pricing aspects of cross-border commodity transactions. This work relates to Action 10 of the BEPS Action Plan. The OECD is grateful to the commentators for their input, and now publishes the comments received.

10-February-2015

English

Public comments received on the discussion draft on the use of profit splits in the context of global value chains (BEPS Action 10)

On 16 December 2014, the OECD invited comments from interested parties on a discussion draft on the use of profit splits in the context of global value chains. This work relates to Action 10 of the BEPS Action Plan. The OECD is grateful to the commentators for their input, and now publishes the comments received.

10-February-2015

English

Public comments received on discussion draft on Actions 8, 9 and 10 : revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures) of the BEPS Action Plan

On 19 December 2014, interested parties were invited to comment on the discussion draft on Actions 8, 9 and 10: revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.

6-February-2015

English

First steps towards implementation of OECD/G20 efforts against tax avoidance by multinationals

The agreed mandate authorises the formation of an ad-hoc negotiating group, open to participation from all states. The group will be hosted by the OECD and will hold its first meeting by July 2015, with an aim to conclude drafting by 31 December 2016.

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Also Available

29-January-2015

English

Green Growth Knowledge Platform (GGKP) 2015 Annual Conference

Third Annual Conference on the theme of "Fiscal Policies and the Green Economy Transition: Generating Knowledge – Creating Impact" held at the University of Venice from 29 through 30 January 2015. The press release is available.

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23-January-2015

English

World Economic Forum: Press Conference on Anti-Corruption

The World Economic Forum’s Global Challenge Partnership is a new and important weapon in the international anti-corruption arsenal. The OECD has also made tackling corruption a priority.

23-January-2015

English

Public Consultation: Make dispute resolution mechanisms more effective

A public consultation on BEPS Action 14 (Make dispute resolution mechanisms more effective) is scheduled to be held in Paris at the OECD Conference Centre on 23 January 2015.

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22-January-2015

English

BEPS Public Consultation: Prevent treaty abuse

A public consultation on follow-up work on BEPS Action 6 (Prevent treaty abuse) is scheduled to be held in Paris at the OECD Conference Centre on 22 January 2015.

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21-January-2015

English

BEPS Public Consultation: Prevent the Artificial Avoidance of PE Status

A public consultation on BEPS Action 7 (Prevent the Artificial Avoidance of PE Status) is scheduled to be held in Paris at the OECD Conference Centre on 21 January 2015.

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20-January-2015

English

Comments received on the discussion draft of proposed modifications to Chapter VII of the Transfer Pricing Guidelines relating to low value-adding intra-group services (BEPS Action 10)

On 3 November 2014, the OECD invited comments from interested parties on the discussion draft of proposed modifications to Chapter VII of the Transfer Pricing Guidelines covering low value-adding intra-group services relating to Action 10 of the BEPS Action plan.

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