By Date


  • 24-August-2010

    English

    Trade and development

    Developing countries and economies can see real benefits from trade liberalisation, which can play a role in economic development and poverty alleviation.

    Related Documents
  • 16-August-2010

    English

    OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010

    The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the “arm’s length principle”, which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, transfer pricing is high on the agenda of tax administrators and taxpayers alike. Governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdictions and that the tax base reported by MNEs in their respective countries reflect the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation that may result from a dispute between two countries on the determination of an arm’s length remuneration for their cross-border transactions with associated enterprises.

    After having been originally published in 1979, the OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995. A limited update was made in 2009, primarily to reflect the adoption, in the 2008 update of the Model Tax Convention, of a new paragraph 5 of Article 25 dealing with arbitration, and of changes to the Commentary on Article 25 on mutual agreement procedures to resolve cross-border tax disputes. In the 2010 edition, Chapters I-III were substantially revised, with new guidance on: the selection of the most appropriate transfer pricing method to the circumstances of the case; the practical application of transactional profit methods (transactional net margin method and profit split method); and on the performance of comparability analyses. Furthermore, a new Chapter IX, on the transfer pricing aspects of business restructurings, was added. Consistency changes were made to the rest of the Guidelines.

  • 4-August-2010

    English

    Slovenia - Websites on Trade

    Links to trade-related websites for Slovenia

    Related Documents
  • 27-July-2010

    English

    Statistical Databases: OECD Structural Analysis Statistics (STAN) Online Database

    Description of OECD Structural Analysis Statistics Online Database.

    Related Documents
  • 18-July-2010

    English

    Aid for Trade in Action

    In July 2010 the OECD and WTO issued a call for case stories on aid for trade. Over 300 stories from 150 countries (almost have from developing countries)worldwide provide a rich and varied source of information on the results of aid for trade activities - an indication of the progress achieved by the Aid-for-Trade Initiative. Consult the publication online and consult the case stories on www.aid4trade.org

  • 25-May-2010

    English, , 317kb

    Trade, Policy and the Economic Crisis

    Conclusions and recommendations from a major OECD study in response to the financial and economic crisis that started in 2008.

    Related Documents
  • 25-May-2010

    English, , 469kb

    Trade and the Economic Recovery: Why Open Markets Matter

    Trade can contribute on a sustained basis to productivity growth, quality job creation and increased consumer choice.

    Related Documents
  • 25-May-2010

    English, , 425kb

    How Imports Improve Productivity and Competitiveness

    Trade in intermediate goods and services brings economic benefits but barriers can produce plant closures and job losses.

    Related Documents
  • 20-May-2010

    English

    OECD Factbook: Economic, Environmental and Social Statistics

    The OECD Factbook is the best-selling, innovative title from the OECD. It provides a global overview of today’s major economic, social and environmental indicators, presenting them clearly and concisely, and in a range of user-friendly formats.

    Related Documents
  • 8-March-2010

    English

    OECD, WTO and UNCTAD renew calls to G20 to resist protectionism

    The OECD, World Trade Organization and the UN’s Conference on Trade and Development have called on the leaders of the G20 countries to resist protectionism or the prospects for economic recovery may be wiped out.

    Related Documents
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 > >>