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English, , 10kb
sample test files for STF to SMF transformation.zip
English, , 183kb
Spanish, , 260kb
Este documento, preparado por el Secretariado de la OCDE, presenta una propuesta de enfoque para la redacción de legislación en materia de precios de transferencia.
English, , 4kb
English, , 241kb
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.
English, , 9kb
English, , 746kb
English, , 198kb
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.
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.