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Spanish, , 260kb
Este documento, preparado por el Secretariado de la OCDE, presenta una propuesta de enfoque para la redacción de legislación en materia de precios de transferencia.
English, , 241kb
This paper, which has been prepared by the OECD Secretariat, contains a suggested approach to the drafting of transfer pricing legislation. It is intended to provide countries that are developing transfer pricing rules with a suggested structure and content for their legislation.
The OECD and India have announced plans to strengthen ongoing co-operation on tax-related issues through the development of a three-year partnership that will provide greater opportunities for structured dialogue and information sharing.
India faces the same challenges as every OECD member country: how to adapt its domestic tax system and its international tax policies to a borderless economy, and how to ensure that the approaches embraced today will be well suited to meet the needs of the economy of tomorrow, said OECD Secretary-General. OECD can offer to India a forum for sharing worldwide experiences and benchmarking national policies against best practices, a
English, , 1,167kb
10-June-2011: OECD releases a Multi-Country Analysis of Existing Transfer Pricing Simplification Measures.
English, , 418kb
A discussion draft, prepared by the Special Sessions on Innovative Financial Transactions in January 1997.
9 March 2011 - The OECD’s Committee on Fiscal Affairs has launched a new project on the administrative aspects of transfer pricing. This work is regarded as important to strike a balance between the development of sophisticated guidance for complex transactions and the cost-effective use of taxpayers’ and tax administrations’ resources for improved compliance and enforcement processes.
The OECD has now released a scoping document for its new project on the transfer pricing aspects of intangibles.
English, , 46kb
Article by Caroline Silberztein, Head of the Transfer Pricing Unit, OECD Centre for Tax Policy and Administration, published in the January 2011 issue of BNA Transfer Pricing International Journal.
English, , 510kb
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.