Latest Documents


  • 30-July-2013

    English

    OECD invites public comments on the White Paper on Transfer Pricing Documentation

    As part of its project on transfer pricing simplification, the OECD has released a White Paper on Transfer Pricing Documentation. Comments of interested persons are requested by 1 October 2013.

  • 21-May-2013

    English

    OECD approves the revision of Section on safe harbours in the Transfer Pricing Guidelines

    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.

  • 30-April-2013

    English

    OECD’s Global Forum on Transfer Pricing releases a Draft Handbook on Transfer Pricing Risk Assessment

    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.

  • 23-November-2012

    English

    OECD meets with business commentators on the discussion drafts on Intangibles, Safe Harbours and Timing Issues

    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.

  • 29-October-2012

    English

    Revised complete edition of public comments received on the discussion draft on timing issues relating to transfer pricing

    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.

  • 29-October-2012

    English

    Revised complete edition of public comments received on the discussion draft on the Transfer Pricing Aspects of Intangibles

    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.

  • 29-October-2012

    English

    Revised complete edition of public comments received on the discussion draft on Safe Harbours

    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.

  • 6-June-2012

    English

    OECD Working Party No. 6 releases a discussion draft on the Transfer Pricing Aspects of Intangibles

    OECD Working Party No. 6 releases a discussion draft on the Transfer Pricing Aspects of Intangibles

  • 6-June-2012

    English

    OECD Working Party No. 6 releases a discussion draft on the revision of the Safe Harbours section of the Transfer Pricing Guidelines

    OECD releases a discussion draft on the revision of the Safe Harbours section of the Transfer Pricing Guidelines.

  • 6-June-2012

    English

    OECD Working Party No. 6 invites comments on certain transfer pricing timing issues

    OECD invites comments on certain transfer pricing timing issues

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