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  <title>OECD.org - Transfer pricing</title>
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<title><![CDATA[OECD approves the revision of Section on safe harbours in the Transfer Pricing Guidelines]]></title>
<description><![CDATA[The OECD Council has approved the revision of Section E on safe harbours in Chapter IV of the Transfer Pricing Guidelines. New guidance provides opportunities for countries to relieve some compliance burdens and to provide greater certainty for cases involving smaller taxpayers or less complex transactions. It encourages the use of bilateral or multilateral safe harbours and provides sample MOUs to establish bilateral safe harbours.]]></description>
<link>http://www.oecd.org/tax/transfer-pricing/oecd-approves-revision-section-e-tp-guidelines.htm</link>
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<pubDate>Tue, 21 May 2013 12:00:00 GMT</pubDate>
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<title><![CDATA[OECD’s Global Forum on Transfer Pricing releases a Draft Handbook on Transfer Pricing Risk Assessment]]></title>
<description><![CDATA[The Steering Committee of the OECD Global Forum on Transfer Pricing publishes a Draft Handbook on Transfer Pricing Risk Assessment. This Handbook is intended to provide practical guidance to tax administrations in both OECD and non-OECD economies regarding the process of conducting transfer pricing risk assessments. Interested parties are invited to provide comments by 13 September 2013.]]></description>
<link>http://www.oecd.org/tax/transfer-pricing/draft-handbook-on-tp-risk-assessment.htm</link>
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<pubDate>Tue, 30 Apr 2013 10:00:00 GMT</pubDate>
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<title><![CDATA[OECD meets with business commentators on the discussion drafts on Intangibles, Safe Harbours and Timing Issues]]></title>
<description><![CDATA[On 12-14 November 2012, transfer pricing experts from governments met with private sector representatives to discuss the transfer pricing discussion drafts released on 6 June 2012.  The agenda for the meeting, presentation material submitted by private sector participants, and a list of participants have now been published.]]></description>
<link>http://www.oecd.org/tax/transfer-pricing/oecdmeetswithbusinesscommentatorsonthediscussiondraftsonintangiblessafeharboursandtimingissues.htm</link>
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<pubDate>Fri, 23 Nov 2012 00:00:00 GMT</pubDate>
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<title><![CDATA[Revised complete edition of public comments received on the discussion draft on timing issues relating to transfer pricing]]></title>
<description><![CDATA[On 6 June 2012, the OECD released an invitation to comment on a discussion draft on timing issues relating to transfer pricing.  The comments received in response to this invitation have been published. This edition replaces the previous edition released on 28 September 2012.
]]></description>
<link>http://www.oecd.org/tax/transfer-pricing/publiccommentsreceivedonthediscussiondraftontimingissuesrelatingtotransferpricing.htm</link>
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<pubDate>Mon, 29 Oct 2012 00:00:00 GMT</pubDate>
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<title><![CDATA[Revised complete edition of public comments received on the discussion draft on the Transfer Pricing Aspects of Intangibles]]></title>
<description><![CDATA[On 6 June 2012, the OECD released an invitation to comment on a discussion draft on the Transfer Pricing Aspects of Intangibles.  The comments received in response to this invitation have been published.  This edition replaces the previous edition released on 28 September 2012.]]></description>
<link>http://www.oecd.org/tax/transfer-pricing/publiccommentsreceivedonthediscussiondraftonthetransferpricingaspectsofintangibles.htm</link>
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<pubDate>Mon, 29 Oct 2012 00:00:00 GMT</pubDate>
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<title><![CDATA[Revised complete edition of public comments received on the discussion draft on Safe Harbours]]></title>
<description><![CDATA[On 6 June 2012, the OECD released an invitation to comment on a discussion draft on the revision of the Safe Harbours Section in Chapter IV of the Transfer Pricing Guidelines.  The comments received in response to this invitation have been published. This edition replaces the previous edition released on 28 September 2012.
]]></description>
<link>http://www.oecd.org/tax/transfer-pricing/publiccommentsreceivedonthediscussiondraftontherevisionofthesafeharbourssectionofthetransferpricingguidelines.htm</link>
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<pubDate>Mon, 29 Oct 2012 00:00:00 GMT</pubDate>
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<title><![CDATA[OECD Model Tax Convention: revised discussion draft on tax treaty issues related to emissions permits and credits]]></title>
<description><![CDATA[The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on tax treaty issues related to emissions permits/credits, which addresses the application of the provisions of the OECD Model Tax Convention to the cross-border granting and trading of emissions permits and credits.]]></description>
<link>http://www.oecd.org/tax/transfer-pricing/oecdmodeltaxconventionreviseddiscussiondraftontaxtreatyissuesrelatedtoemissionspermitsandcredits.htm</link>
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<pubDate>Fri, 19 Oct 2012 16:38:00 GMT</pubDate>
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<title><![CDATA[OECD Model Tax Convention: revised discussion draft on the definition of “permanent establishment” ]]></title>
<description><![CDATA[The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the definition of “permanent establishment” that is included in Article 5 of the OECD Model Tax Convention.]]></description>
<link>http://www.oecd.org/tax/transfer-pricing/oecdmodeltaxconventionreviseddiscussiondraftonthedefinitionofpermanentestablishment.htm</link>
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<pubDate>Fri, 19 Oct 2012 12:52:00 GMT</pubDate>
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<title><![CDATA[OECD Model Tax Convention: revised discussion draft on the meaning of “beneficial owner”]]></title>
<description><![CDATA[The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the meaning of “beneficial owner”, a term that is used in Articles 10, 11 and 12 of the OECD Model Tax Convention.]]></description>
<link>http://www.oecd.org/tax/transfer-pricing/oecdmodeltaxconventionreviseddiscussiondraftonthemeaningofbeneficialowner.htm</link>
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<pubDate>Fri, 19 Oct 2012 00:00:00 GMT</pubDate>
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<title><![CDATA[OECD updates Multi-Country Analysis of Existing Transfer Pricing Simplification Measures]]></title>
<description><![CDATA[OECD updates Multi-Country Analysis of Existing Transfer Pricing Simplification Measures]]></description>
<link>http://www.oecd.org/tax/transfer-pricing/oecdupdatesmulti-countryanalysisofexistingtransferpricingsimplificationmeasures.htm</link>
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<pubDate>Wed, 06 Jun 2012 00:00:00 GMT</pubDate>
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<title><![CDATA[OECD Working Party No. 6 releases a discussion draft on the Transfer Pricing Aspects of Intangibles]]></title>
<description><![CDATA[OECD Working Party No. 6 releases a discussion draft on the Transfer Pricing Aspects of Intangibles]]></description>
<link>http://www.oecd.org/tax/transfer-pricing/oecdworkingpartyno6releasesadiscussiondraftonthetransferpricingaspectsofintangibles.htm</link>
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<pubDate>Wed, 06 Jun 2012 00:00:00 GMT</pubDate>
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<title><![CDATA[OECD Working Party No. 6 releases a discussion draft on the revision of the Safe Harbours section of the Transfer Pricing Guidelines]]></title>
<description><![CDATA[OECD releases a discussion draft on the revision of the Safe Harbours section of the Transfer Pricing Guidelines.]]></description>
<link>http://www.oecd.org/tax/transfer-pricing/oecdworkingpartyno6releasesadiscussiondraftontherevisionofthesafeharbourssectionofthetransferpricingguidelines.htm</link>
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<pubDate>Wed, 06 Jun 2012 00:00:00 GMT</pubDate>
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<title><![CDATA[OECD Working Party No. 6 invites comments on certain transfer pricing timing issues]]></title>
<description><![CDATA[OECD invites comments on certain transfer pricing timing issues]]></description>
<link>http://www.oecd.org/tax/transfer-pricing/oecdinvitescommentsoncertaintransferpricingtimingissues.htm</link>
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<pubDate>Wed, 06 Jun 2012 00:00:00 GMT</pubDate>
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<title><![CDATA[New head of the OECD's Tax Treaty, Transfer Pricing and Financial Transactions Division is appointed]]></title>
<description><![CDATA[Ms. Marlies de Ruiter has been appointed  Head of the Tax Treaty, Transfer Pricing and Financial Transactions Division of the OECD's Center for Tax Policy and Administration. She will take up her duties on 1 February 2012.]]></description>
<link>http://www.oecd.org/tax/transfer-pricing/newheadoftheoecdstaxtreatytransferpricingandfinancialtransactionsdivisionisappointed.htm</link>
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<pubDate>Wed, 11 Jan 2012 00:00:00 GMT</pubDate>
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<title><![CDATA[OECD meets with business commentators on the valuation of intangibles for transfer pricing purposes 7-9 November 2011]]></title>
<description><![CDATA[Meeting with Business Representatives on definitional and ownership issues related to transfer pricing of intangibles: 7-9 November 2011]]></description>
<link>http://www.oecd.org/tax/transfer-pricing/oecdmeetswithbusinesscommentatorsonthevaluationofintangiblesfortransferpricingpurposes7-9november2011.htm</link>
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<pubDate>Tue, 15 Nov 2011 00:00:00 GMT</pubDate>
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<title><![CDATA[Tax: Governments concerned that some corporations unfairly claim losses to avoid taxes ]]></title>
<description><![CDATA[The economic crisis means global corporate losses have increased significantly. Though most of these claims are justified, some corporations use ‘aggressive tax planning’ to avoid taxes. Governments are working together to detect and deter these undue tax advantages. ]]></description>
<link>http://www.oecd.org/tax/transfer-pricing/taxgovernmentsconcernedthatsomecorporationsunfairlyclaimlossestoavoidtaxes.htm</link>
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<pubDate>Tue, 30 Aug 2011 00:00:00 GMT</pubDate>
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<title><![CDATA[OECD Appoints New Head of Transfer Pricing Unit]]></title>
<description><![CDATA[OECD Appoints New Head of Transfer Pricing Unit]]></description>
<link>http://www.oecd.org/tax/transfer-pricing/oecdappointsnewheadoftransferpricingunit.htm</link>
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<pubDate>Mon, 29 Aug 2011 00:00:00 GMT</pubDate>
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