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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.
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.
The OECD’s Committee on Fiscal Affairs is now completing its work on two transfer pricing projects which the OECD Council will be asked to approve by the end of July in the form of revisions to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
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Agreement between the Faroes and Monaco for the exchange of information relating to tax matters
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Agreement between Greenland and Monaco for the exchange of information relating to tax matters
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Agreement between Canada and Bermuda for the exchange of information relating to tax matters
Remarks made by Commissioner Douglas H. Shulman, US Internal Revenue Service on 8 June 2010 at the OECD/BIAC meeting.
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FTA TSG Informe de la encuesta - Encuesta sobre tendencias y evolución del uso de servicios electrónicos para la prestación de servicios al contribuyente - dec 2009
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Agreement between Germany and Saint Lucia for the exchange of information relating to tax matters
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Agreement between Germany and Turks and Caicos Islands for the exchange of information relating to tax matters