Latest Documents


  • 3-August-2010

    English, , 510kb

    Comparability (July 2010)

    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.

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  • 3-August-2010

    English, , 412kb

    Comparability adjustments (July 2010)

    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.

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  • 3-August-2010

    English, , 910kb

    Transfer Pricing Methods (July 2010)

    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.

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  • 29-July-2010

    English, , 520kb

    Arm's Length Range (July 2010)

    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.

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  • 28-July-2010

    English, , 193kb

    Location Savings (July 2010)

    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.

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  • 2-July-2010

    English

    OECD invites comments on the scoping of its future project on the Transfer Pricing Aspects of Intangibles

    The OECD’s Committee on Fiscal Affairs is now completing its work on two transfer pricing projects which the OECD Council will be asked to approve by the end of July in the form of revisions to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

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  • 28-January-2010

    English, , 114kb

  • 28-January-2010

    English, , 22kb

    Joint Meeting On Tax And Development Co-Chairs’ Statement

    On 27 January 2010, the OECD hosted a joint meeting of the Committee on Fiscal Affairs and the Development Assistance Committee, bringing together the tax and development communities for the first time.

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  • 13-January-2010

    English

    Public comments on the proposed revision of Chapters I-III of the Transfer Pricing Guidelines

    In September 2009, the OECD released for public comment a proposed revision of Chapters I-III of itsTransfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The comments recieved have now been published.

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  • 24-November-2009

    English

    Discussion Draft Release of a new Article 7 (Business Profits) of its Model Tax Convention (revised)

    OECD releases revised discussion draft of a new Article 7 (Business Profits) of its Model Tax Convention

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