Publications & Documents


  • 10-July-2017

    English

    OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017

    This 2017 edition of the OECD Transfer Pricing Guidelines incorporates the substantial revisions made in 2016 to reflect the clarifications and revisions agreed in the 2015 BEPS Reports on Actions 8-10 Aligning Transfer pricing Outcomes with Value Creation and on Action 13 Transfer Pricing Documentation and Country-by-Country Reporting. It also includes the revised guidance on safe harbours approved in 2013 which recognises that properly designed safe harbours can help to relieve some compliance burdens and provide taxpayers with greater certainty. Finally, this edition also contains consistency changes that were made to the rest of the OECD Transfer Pricing Guidelines.  The OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995.
     

     

  • 8-July-2017

    English

    OECD’s Gurría reaffirms need for global cooperation amid progress at G20 Summit

    International cooperation is now more critical than ever, OECD Secretary-General Angel Gurría said following a G20 Leader’s Summit marked both by controversy but also advances on a range of policies to tackle global challenges.

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  • 6-July-2017

    English

    Montserrat joins the Inclusive Framework on BEPS

    The Inclusive Framework welcomed Montserrat, bringing to 102 the total number of countries and jurisdictions participating on an equal footing in the Project.

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  • 6-July-2017

    English

    OECD, CREDAF and UNDP hold a regional meeting of the Inclusive Framework on BEPS for French speaking countries

    Fifty delegates representing 10 countries gathered in Cotonou (Benin) on 3-5 July 2017 for the second regional meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) for French speaking countries. These regional meetings offer participants from around the world the opportunity to provide their views and input to the Inclusive Framework on BEPS.

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  • 5-July-2017

    English

    Public comments received on the BEPS discussion draft on the Implementation Guidance on Hard-to-Value Intangibles

    On 23 May 2017, interested parties were invited to provide comments on a discussion draft that provides guidance on the implementation of the approach to pricing transfers of hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines.

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  • 5-July-2017

    English

    Major progress reported towards a fairer and more effective international tax system

    Countries are making major progress towards the goal of creating a fairer and more effective international tax system, including increasing efforts to close down loopholes, improve transparency and ensure that multinational enterprises pay tax where they carry out their activities, according to a new OECD report.

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  • 5-July-2017

    English

    Inclusive Framework on BEPS: Progress Report

    This report by the Inclusive Framework on BEPS presents the current state of play in progressing its mandate, covering the period from July 2016 to June 2017. It was originally published as Annex 1 to the OECD Secretary-General Report to the G20 Leaders, which was released in advance of the G20 Leaders meeting in Hamburg, Germany.

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  • 5-July-2017

    English, PDF, 8,627kb

    OECD Secretary-General Tax Report G20 Leaders, Hamburg, July 2017

    This report consists of two parts. Part I is an update report by the OECD Secretary-General regarding the latest developments in the international tax agenda. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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  • 5-July-2017

    English

    Mauritius signs the multilateral BEPS Convention to tackle tax avoidance by multinational enterprises

    Today at the OECD Headquarters in Paris, Mahess Rawoteea of the Ministry of Finance and Economic Development of Mauritius, signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) in the presence of Douglas Frantz, OECD Deputy Secretary-General.

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  • 5-July-2017

    English

    Tax Policy Working Papers

    Working papers from the Centre for Tax Policy and Administration of the OECD covering the full range of tax policy related issues.

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