19-January-2021
English
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.
19-janvier-2021
Français
La boîte à outils rassemble des informations essentielles sur la documentation sur les prix de transfert et analyse les choix politiques et les options législatives. Les lecteurs peuvent également trouver des exemples de législation, des exemples concrets et des pratiques de plus de 30 pays dans la boîte à outils.
18-December-2020
English
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.
16-December-2020
English
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.
30-July-2020
English
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.
11-février-2020
Français
Le Plan d’action sur le BEPS de 2015 relatif à l’Action 4 (« Limiter l’érosion de la base d’imposition faisant intervenir des déductions d’intérêts et d’autres frais financiers ») et aux Actions 8 à 10 (« Faire en sorte que les prix de transfert calculés soient conformes à la création de valeur ») prescrivait d’engager des travaux de suivi sur les aspects des transactions financières relatifs aux prix de transfert.
18-December-2019
English
This report is an outcome of the joint project on transfer pricing between OECD and Receita Federal do Brasil (RFB).
11-July-2019
English
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.
18-June-2019
English
The OECD has just released new transfer pricing country profiles for Chile, Finland and Italy, bringing the total number of countries covered to 55. In addition, the OECD has updated the information contained in the country profiles for Colombia and Israel.
19-février-2019
Français
Dans le cadre des travaux en cours du Cadre inclusif sur BEPS, l'OCDE sollicite les commentaires du public sur les principaux enjeux identifiées dans un document de consultation publique sur les solutions possibles aux défis fiscaux soulevé par la numérisation de l'économie.