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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.
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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Improving tax systems and increasing domestically generated resources bring important benefits to developing countries
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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.
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.
OECD releases revised discussion draft of a new Article 7 (Business Profits) of its Model Tax Convention
On 19-20 November the African Tax Administration Forum (ATAF) was launched by the President of Uganda.
The World Customs Organization and the OECD have developed an e-learning module in the field of transfer pricing, as a result of their ongoing co-operation to share knowledge.
On 21-22 September 2009, the OECD held a major conference “Transfer Pricing and Treaties in a Changing World”.
The OECD's Guidelines for dealing with commercial transactions between different parts of a multinational group.