OECD engages dialogue on business restructuring: 2nd CTPA Roundtable focused on business restructuring

Outline of the 2nd Annual CTPA Roundtable focused on business restructing, which took place on in Paris on 26-27 January 2005.

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• 2nd Annual Centre for Tax Policy and Administration Roundtable: Business Restructuring

US Business engages OECD on international tax issues

An information note concerning the International Tax Conference, organised in Washington on 13-14 January 2005 to discuss international tax issues and related OECD initiatives.

Employee Stock Option Plans: Impact on Transfer Pricing

The OECD has released an analytical study of transfer pricing issues in respect of employee stock option plans. This study was prepared by the OECD Secretariat and benefited from considerable input and detailed discussions from the Delegates to the Working Party No. 6 on the Taxation of Multinational Enterprises of the Committee on Fiscal Affairs. When developing this Study, the OECD Secretariat also received formal and informal input

Discussion Draft on the Attribution of Profits to Permanent Establishment - Part I (General Considerations)

A revised discussion draft of Part 1 (General) for public comments. Written comments should be submitted no later than 28 September 2004.

Attribution of Profits to a Permanent Establishment: Revised discussion draft for public comment

OECD releases a revised discussion draft of Part I (General) for public comment on 3 August 2004 and provides progress report on Parts II-IV. Written comments should be submitted no later than 28 September 2004.

Transfer Pricing: The OECD launches an invitation to comment on comparability issues; public comments received

As part of its procedures for monitoring the implementation of the 1995 Transfer Pricing Guidelines, the Working Party No. 6 of the OECD Committee on Fiscal Affairs has selected two areas to be considered in priority.

Attribution of Profits to a Permanent Establishment (PE): the OECD releases two further Discussion Drafts for public comment on 4 March 2003

The 2003 Discussion Drafts address one of the most complex areas in international taxation, i.e. how to determine the taxing rights of a country where an enterprise that is resident of another country undertakes business through a permanent estab...

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• Discussion Draft on the Attribution of Profits to Permanent Establishments (PEs): Part II (Banks)
• Discussion Draft on the Attribution of Profits to Permanent Establishments: Part III (Global Trading of Financial Instruments

Discussion Draft on the Attribution of Profits to Permanent Establishments: Part III (Global Trading of Financial Instruments

Part III is dedicated to the global trading of financial instruments. The starting point for this analysis is naturally the 1998 OECD document "The taxation of Global Trading of Financial Instruments", which has been updated to take into consider...

Transfer Pricing: Keeping it at Arm's Length

Article for the OECD's Observer, written by John Neighbour from the Centre for Tax Policy and Administration

Consultation with Business on the OECD Discussion Draft on the Attribution of Profits to Permanent Establishments (Parts I & II): Case Study B

Attributing Financial Assets: Importance of the Sales/Trading Function. Example Where Loan Booking Jurisdiction is not in Line with Functional Analysis