14-September-2018
English
On 3 July 2018, interested parties were invited to provide comments on a discussion draft on financial transactions, which deals with follow-up work in relation to Actions 8-10 (“Assure that transfer pricing outcomes are in line with value creation”) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the public comments received.
13-September-2018
English
The Inclusive Framework on BEPS has released additional interpretative guidance to give certainty to tax administrations and MNE Groups alike on the implementation of Country-by-Country (CbC) Reporting (BEPS Action 13).
11-September-2018
English, PDF, 3,766kb
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.
7-September-2018
English
The OECD has published new transfer pricing country profiles for Costa Rica, Greece, Republic of Korea, Panama, Seychelles, South Africa and Turkey. In addition, it has also updated the information contained in Singapore’s profile. The country profiles are now available for 52 countries.
6-September-2018
English
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.
29-August-2018
English, PDF, 850kb
Seychelles - Transfer Pricing Country Profile
28-August-2018
English, PDF, 601kb
Singapore - Transfer Pricing Country Profile
28-August-2018
English, PDF, 645kb
Turkey - Transfer Pricing Country Profile
28-August-2018
English, PDF, 546kb
South Africa - Transfer Pricing Country Profile
28-August-2018
English, PDF, 676kb
Panama - Transfer Pricing Country Profile