Latest Documents

  • 11-September-2007


  • 22-August-2007


    Discussion draft released on Part IV (Insurance) of Report on Attribution of Profits to Permanent Establishments (revised)

    The OECD Committee on Fiscal Affairs has today published a revised public discussion draft of Part IV (Insurance) of its Report on the Attribution of Profits to Permanent Establishments. The revised draft replaces the original draft of Part IV released in June 2005.

  • 18-June-2007

    English, , 506kb

    Meeting the Challenges posed by Business Restructurings: The OECD Response

    Presentation by Jeffrey Owens, Director, Centre for Tax Policy and Administration for the OECD/BIAC Conference held in Stockholm on 28/29 May 2007.

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  • 1-June-2007


    WCO-OECD conference, 22-23 May 2007

    22-23 May 2007, the World Customs Organization (WCO) and OECD held a 2nd Joint Confertence on “Transfer Pricing and Customs Valuation of Related Party Transactions”.

  • 13-February-2007


    Approval of a mandate for the Joint Working Party No. 1 - Working Party No. 6 Working Group on Business Restructuring, 20 October 2006

    The Committee on Fiscal Affairs created a Joint Working Group of Delegates from Working Party No. 1 on the Model Tax Convention and Working Party No. 6 on the Taxation of Multinational Enterprises.

  • 13-February-2007


    Business advisory group to the Joint Working Group on business restructurings

    A Business Advisory Group was created to provide input from the business community at the early stages of the work on Business Restructurings.

  • 7-February-2007


    Manual on Effective Mutual Agreement Procedures (MEMAP)

    The online Manual on Effective Mutual Agreement Procedures (MEMAP) makes available, to both tax administrators and taxpayers, basic information and best practices regarding the Mutual Agreement Procedure (MAP).

  • 29-January-2007

    English, , 276kb

    Guidelines on Advance Pricing Arrangements

    The term 'Advanced Pricing Arrangements' (APA) refers to a procedural arrangement between taxpayer and tax administration intended to resolve potential transfer pricing disputes in advance. These guidelines intend to improve the consistency of application of APAs by providing guidance to tax administrations on how to conduct mutual agreement procedures involving APAs. These Guidelines are also included in the Annex of the Transfer

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  • 14-December-2006


    Comparability: Business comments on the OECD discussion draft

    On 10 May 2006, the OECD released a series of draft issues notes on comparability that was developed by the Committee on Fiscal Affairs' Working Party No. 6, building on experience acquired by countries since the adoption of the Transfer Pricing Guidelines in 1995 and on comments received from the business community in response to an open questionnaire release in 2003.

  • 29-November-2006


    WCO/OECD - 2nd Joint Conference, 22-23 May 2007, WCO headquarters, Brussels

    The 2nd joint conference provided a discussion forum to explore ideas for bridging the gap between direct and indirect taxation on the valuation of transactions between related parties, as well as possible areas for strengthening coordination between customs and tax specialists.

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