Publications & Documents


24-June-2011

English, , 241kb

Transfer Pricing Legislation - A suggested Approach (June 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.

Also Available

24-June-2011

English, , 9kb

Test_Files_SMF_to_STF.zip

Test_Files_SMF_to_STF.zip

24-June-2011

English, , 746kb

Bridging-program-1.0.zip

Bridging-program-1.0.zip

16-June-2011

English, , 198kb

Update of Country Descriptions of Tax Legislation on the Tax Treatment of Bribes to Foreign Public Officials

An updated summary of the tax treatment of bribes by Parties to the Convention and Observer Countries. It includes new information concerning Australia and Mexico.

15-June-2011

English

OECD and India to enhance tax co-operation

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.

14-June-2011

English

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

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 today will be well suited to meet the needs of the economy of tomorrow, said OECD Secretary-General. OECD can offer to India a forum for sharing worldwide experiences and benchmarking national policies against best practices, a

10-June-2011

English, , 1,167kb

OECD releases a Multi-Country Analysis of Existing Transfer Pricing Simplification Measures - 10 June 2011

10-June-2011: OECD releases a Multi-Country Analysis of Existing Transfer Pricing Simplification Measures.

7-June-2011

English

Country Mutual Agreement Procedure Statistics 2006-2010

Starting in 2006, the OECD has compiled annual statistics on the mutual agreement procedure (MAP) caseloads of all its member countries and of non-OECD economies that agree to provide such statistics. MAP statistics for 2006-2010 are now available.

6-June-2011

English

Tax competition between sub-central governments

Sub-central tax competition is the strategic interaction of tax policy between jurisdictions with the objective to attract and retain mobile tax bases.

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Countries list

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