Latest Documents


  • 7-March-2011

    English

    OECD invites comments on new project on the administrative aspects of transfer pricing

    9 March 2011 - The OECD’s Committee on Fiscal Affairs has launched a new project on the administrative aspects of transfer pricing. This work is regarded as important to strike a balance between the development of sophisticated guidance for complex transactions and the cost-effective use of taxpayers’ and tax administrations’ resources for improved compliance and enforcement processes.

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  • 27-January-2011

    English

    OECD releases a scoping document for its new project on the transfer pricing aspects of intangibles

    The OECD has now released a scoping document for its new project on the transfer pricing aspects of intangibles.

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  • 26-January-2011

    English, , 46kb

    The OECD has an extremely ambitious programme of work planned for 2011

    Article by Caroline Silberztein, Head of the Transfer Pricing Unit, OECD Centre for Tax Policy and Administration, published in the January 2011 issue of BNA Transfer Pricing International Journal.

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  • 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

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