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.
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.
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.
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.
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).
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).
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.
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.
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Digitalisation has a wide range of implications for taxation, impacting tax policy and tax administration at both the domestic and international level. As a result, the tax policy implications of digitalisation have been at the centre of the recent global debate over whether or not international tax rules continue to be fit for purpose in an increasingly changing environment.
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.