On 17-18 November 2008, the OECD held a consultation with business commentators on comparability and profit methods for transfer pricing purposes.
On 17 July 2008, the OECD Council approved the release of the 2008 Report on the Attribution of Profits to Permanent Establishments.
English, , 827kb
As part of its monitoring of the implementation of the 1995 Transfer Pricing Guidelines, Working Party No. 6 of the OECD Committee on Fiscal Affairs is examining the application of transactional profit methods.<
The OECD Committee on Fiscal Affairs has today published a revised public discussion draft of Part IV (Insurance) of its Report on the Attribution of Profits to Permanent Establishments. The revised draft replaces the original draft of Part IV released in June 2005.
English, , 506kb
Presentation by Jeffrey Owens, Director, Centre for Tax Policy and Administration for the OECD/BIAC Conference held in Stockholm on 28/29 May 2007.
22-23 May 2007, the World Customs Organization (WCO) and OECD held a 2nd Joint Confertence on “Transfer Pricing and Customs Valuation of Related Party Transactions”.
The Committee on Fiscal Affairs created a Joint Working Group of Delegates from Working Party No. 1 on the Model Tax Convention and Working Party No. 6 on the Taxation of Multinational Enterprises.
A Business Advisory Group was created to provide input from the business community at the early stages of the work on Business Restructurings.
The online Manual on Effective Mutual Agreement Procedures (MEMAP) makes available, to both tax administrators and taxpayers, basic information and best practices regarding the Mutual Agreement Procedure (MAP).