Partager

Latest Documents


  • 10-juin-2021

    Français, Excel, 6,435kb

    Les travaux de l'OCDE en matière de fiscalité

    Cette brochure met en avant les principaux domaines de travail du Centre de politique et d'administration fiscales de l'OCDE.

    Documents connexes
    Also AvailableEgalement disponible(s)
  • 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.

    Related Documents
  • 20-janvier-2021

    Français

    Guide sur les conséquences de la pandémie de COVID-19 en matière de prix de transfert

    Ce guide clarifie et illustre l'application pratique du principe de pleine concurrence tel qu'énoncé dans les Principes de l'OCDE applicables en matière de prix de transfert aux défis uniques et spécifiques de la pandémie COVID-19. Il a été élaboré et approuvé par les 137 membres du Cadre inclusif sur le BEPS.

    Documents connexes
  • 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.

    Related Documents
  • 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.

    Related Documents
  • 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.

    Related Documents
  • 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.

    Related Documents
  • 18-December-2019

    English

    Transfer Pricing in Brazil: Towards Convergence with the OECD Standard

    This report is an outcome of the joint project on transfer pricing between OECD and Receita Federal do Brasil. It contains the findings of the in-depth analysis of similarities and differences between the transfer pricing framework currently in place in Brazil as compared to the OECD guidance (OECD Transfer Pricing Guidelines for Multinational Enterprise and Tax Administrations).

    Related Documents
  • 18-December-2019

    English

    Brazil identifies a clear pathway for aligning its transfer pricing framework with the OECD standard

    Brazil has identified a clear pathway for bringing its existing transfer pricing framework into alignment with the international consensus, and is weighing two options – immediate or gradual implementation, according to a new joint report by the OECD and Receita Federal, Brazil’s federal revenue authority (RFB).

    Related Documents
  • 5-novembre-2019

    Français

    Instructions relatives à la déclaration pays par pays : BEPS Action 13

    L'OCDE franchit une nouvelle étape dans ses efforts continus pour accroître la transparence en matière de fiscalité internationale en publiant ce jour des instructions relatives à la mise en œuvre de la déclaration pays par pays.

    Documents connexes
    Also AvailableEgalement disponible(s)
  • 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 > >>