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  • 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.

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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

    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

    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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  • 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).

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  • 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).

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  • 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.

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  • 11-July-2019

    English

    OECD and Brazil share outcomes of project to align Brazil's transfer pricing rules to OECD standard

    The OECD and Brazil’s Receita Federal (RFB) issued a joint statement at the high-level event held on 11 July 2019 in Brasília, Brazil, to present the outcomes of the 15-month work programme carried out by OECD jointly with RFB.

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