Latest Documents


  • 5-December-2016

    English

    OECD releases further BEPS guidance on Country-by-Country reporting and country-specific information on implementation

    The Inclusive Framework on BEPS has released two new documents to support the global implementation of Country-by-Country (CbC) reporting (BEPS Action 13).

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  • 26-October-2016

    English, PDF, 2,567kb

    Brochure - OECD work on taxation

    This brochure highlights the key areas of work of the OECD’s Centre for Tax Policy and Administration and the various groups that it serves.

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  • 21-October-2016

    English

    Next step towards transparency in international tax matters: Five new jurisdictions sign tax co-operation agreement to enable automatic sharing of country-by-country information

    As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Brazil, Guernsey, Jersey, the Isle of Man and Latvia signed today the Multilateral Competent Authority Agreement (MCAA) for the automatic exchange of Country-by-Country reports, bringing the total number of signatories to 49.

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  • 28-September-2016

    English

    Public consultation on transfer pricing matters - 11-12 October 2016

    The OECD will hold a public consultation event on transfer pricing matters on 11-12 October at the OECD Conference Centre in Paris, France.

  • 8-September-2016

    English

    Public comments received on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits

    Public comments have been received on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits.

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  • 24-August-2016

    English

    Public comments received on the conforming amendments to Chapter IX of the OECD Transfer Pricing Guidelines

    On 4 July 2016, interested parties were invited to review the conforming amendments to Chapter IX of the OECD Transfer Pricing Guidelines, "Transfer Pricing Aspects of Business Restructurings". The OECD is grateful to the commentators for their input and now publishes the comments received.

  • 4-July-2016

    English

    Release of BEPS discussion drafts on attribution of profits to permanent establishments and revised guidance on profit splits

    Public comments are invited on discussion drafts on "Attribution of Profits to Permanent Establishments" which deals with work in relation to BEPS Action 7 and on the "Revised Guidance on Profit Splits" which deals with work in related to BEPS Actions 8-10 of the OECD/G20 BEPS Action Plan.

  • 4-July-2016

    English

    BEPS Actions

    Developed in the context of the OECD/G20 BEPS Project, the 15 BEPS actions equip governments with domestic and international instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created. Under the inclusive framework, over 100 countries and jurisdictions are now collaborating to implement the BEPS measures and tackle BEPS.

  • 4-July-2016

    English

    Public review sought of BEPS Conforming Changes to Chapter IX of the OECD Transfer Pricing Guidelines

    Interested parties are invited to review the conforming changes to Chapter IX of the Transfer Pricing Guidelines, "Transfer Pricing Aspects of Business Restructurings."

  • 29-June-2016

    English

    New steps to strengthen transparency in international tax matters: OECD releases guidance on the implementation of country-by-country reporting

    Today the OECD has taken a new step in its continuing efforts to boost transparency in international tax matters with the release of guidance on the implementation of country-by-country (CbC) reporting.

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