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  • 30-April-2021

    English, PDF, 4,698kb

    Brochure - OECD work on taxation

    This brochure highlights the key areas of work of the OECD’s Centre for Tax Policy and Administration and the various groups that it serves.

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  • 17-February-2021

    English

    Webinar: How to Implement Effective Transfer Pricing Documentation Requirements: A Practical Toolkit to Support Developing Countries

    This Zoom webinar will feature a presentation by the toolkit authors, followed by a panel discussion on how the toolkit can help countries address issues on implementing effective transfer pricing documentation requirements. Panellists will include country practitioners and expert speakers. French and Spanish simultaneous interpretation will be available.

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  • 19-January-2021

    English

    Platform for Collaboration on Tax's new toolkit helps countries implement effective transfer pricing documentation requirements

    The Platform for Collaboration on Tax, a joint initiative of IMF, OECD, UN and the World Bank, has released the final version of the Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements.

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  • 19-January-2021

    English

    Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements

    The toolkit compiles essential information on transfer pricing documentation and analyses policy choices and legislative options. Readers can also find sample legislation, real-life examples and practices from over 30 countries in the toolkit.

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  • 18-December-2020

    English

    Guidance on the transfer pricing implications of the COVID-19 pandemic

    This Guidance clarifies and illustrates the practical application of the arm's length principle as articulated in the OECD Transfer Pricing Guidelines to the unique fact patterns and specific challenges implied by the COVID-19 pandemic. It was developed and approved by the 137 members of the OECD/G20 Inclusive Framework on BEPS.

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  • 18-December-2020

    English

    Blog post: Transfer pricing implications of the COVID-19 pandemic: New OECD guidance for tax administrations and business

    Grace Perez-Navarro, Deputy Director of the OECD Centre for Tax Policy and Administration, explains how the new OECD transfer pricing guidance can help to increase tax certainty for tax administrations and business.

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  • 16-December-2020

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

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  • 16-December-2020

    English

    OECD publishes information on the state of implementation of the hard-to-value intangibles approach by members of the Inclusive Framework on BEPS

    The OECD has published jurisdiction-specific information on the implementation of the hard-to-value intangibles ("HTVI") approach. To date, 40 jurisdictions have provided information on whether their domestic legal system provides for transfer pricing rules aimed at transactions involving HTVI.

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  • 30-July-2020

    English

    OECD and Brazil's federal revenue authority invite taxpayer input on transfer pricing issues relating to the design of safe-harbour provisions and other comparability considerations

    As part of the implementation phase of a joint transfer pricing project between the OECD and Brazil, the OECD Secretariat and Receita Federal do Brasil are seeking public input to inform the work related to the development of safe harbours as well as other simplification measures and measures that can contribute to enhanced tax certainty.

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  • 23-December-2019

    English

    Guidance on Country-by-Country Reporting: BEPS Action 13

    The OECD's Inclusive Framework on BEPS has released two sets of guidance to give greater certainty to tax administrations and MNE Groups alike on the implementation and operation of Country-by-Country (CbC) Reporting (BEPS Action 13).

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