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OECD approves the 2010 Transfer Pricing Guidelines22-Jul-2010 Chapters I-III of the Transfer Pricing Guidelines were substantially revised as a result of the review of comparability and profit methods that was undertaken by the OECD, with input from non OECD economies. Also available:Related documents: |
OECD approves the 2010 Update to the OECD Model Tax Convention22-Jul-2010 OECD approves the 2010 Update to the OECD Model Tax Convention Also available:Related documents: |
Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations15-Sep-2009 The OECD's Guidelines for dealing with commercial transactions between different parts of a multinational group. Also available: |
OECD releases the 2008 Report on the Attribution of Profits to Permanent Establishments18-Jul-2008 On 17 July 2008, the OECD Council approved the release of the 2008 Report on the Attribution of Profits to Permanent Establishments. Also available: |
The OECD approves the 2008 Update to the Model Tax Convention18-Jul-2008 On 17 July 2008, the OECD Council approved the contents of the 2008 Update to the OECD Model Tax Convention. Also available:Related documents: |
Manual on Effective Mutual Agreement Procedures (MEMAP)07-Feb-2007 The aim of the online manual is to make available, to both tax administrators and taxpayers in the OECD's Member countreis and non-OECD member countries, basic information and best practices regarding ... Also available: |
Guidelines on Advance Pricing Arrangements29-Jan-2007 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 ... Related documents: |
Manual on Effective Mutual Agreement Procedures - Index17-Feb-2006 The aim of the online manual is to make available, to both tax administrators and taxpayers in the OECD's Member countreis and non-OECD member countries, basic information and best practices regarding ... |
OECD Tax Policy Studies No. 10: E-Commerce: Transfer Pricing and Business Profits Taxation23-Jun-2005 New communication technologies and the worldwide spread of the Internet have prompted the appearance of new business models and have changed the ways in which almost any business is conducted. The increased ... Related documents: |
Employee Stock Option Plans: Impact on Transfer Pricing03-Sep-2004 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 ... Also available: |
Guidelines for APA01-Oct-1999 In October 1999, the OECD releases the update to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. |
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