Publications & Documents


  • 10-August-2010

    English, , 18kb

    A Progress Report on the Jurisdictions Surveyed by the OECD Global Forum (2 April 2009)

    The internationally agreed standard, developed by OECD and non-OECD countries in the context of the OECD’s Global Forum on Taxation and endorsed by G20 Finance Ministers in 2004 and by the UN Committee of Experts on International Co-operation in Tax Matters in October 2008, requires exchange of information on request in all tax matters for the administration and enforcement of domestic tax law without regard to a domestic tax interest

  • 3-August-2010

    English, , 910kb

    Transfer Pricing Methods (July 2010)

    This document is part of a series of transfer pricing explanatory notes that were drafted by the Secretariat and which are intended to provide a first approach to some of the key topics covered in the Transfer Pricing Guidelines.

  • 3-August-2010

    English, , 510kb

    Comparability (July 2010)

    This document is part of a series of transfer pricing explanatory notes that were drafted by the Secretariat and which are intended to provide a first approach to some of the key topics covered in the Transfer Pricing Guidelines.

  • 3-August-2010

    English, , 412kb

    Comparability adjustments (July 2010)

    This document is part of a series of transfer pricing explanatory notes that were drafted by the Secretariat and which are intended to provide a first approach to some of the key topics covered in the Transfer Pricing Guidelines.

  • 30-July-2010

    English

    Korea: Health-care reform

    Korea’s health-care system has contributed to the marked improvement in health conditions, while limiting spending to one of the lowest levels in the OECD through high patient co-payments and limited coverage of public health insurance.

    Related Documents
  • 29-July-2010

    English, , 520kb

    Arm's Length Range (July 2010)

    This document is part of a series of transfer pricing explanatory notes that were drafted by the Secretariat and which are intended to provide a first approach to some of the key topics covered in the Transfer Pricing Guidelines.

  • 28-July-2010

    English, , 193kb

    Location Savings (July 2010)

    This document is part of a series of transfer pricing explanatory notes that were drafted by the Secretariat and which are intended to provide a first approach to some of the key topics covered in the Transfer Pricing Guidelines.

  • 28-July-2010

    English

    Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions

    This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews.

  • 27-July-2010

    English

    Is there a case for carbon-based border tax adjustment? An applied general equilibrium analysis

    Concern that unilateral greenhouse gas emission reductions could foster carbon leakage and undermine the international competitiveness of domestic industry has led to growing calls for carbon-based border-tax adjustments (BTAs).

  • 27-July-2010

    English

    Are global imbalances sustainable? Post-crisis scenarios

    This paper assesses the sustainability of global imbalances by testing for the presence of unit roots in the current account positions of the United States, China, Japan, Germany and the oil-exporting countries using a methodology that allows for structural breaks in levels and trends.

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