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).
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.
28-August-2018
English, PDF, 601kb
Singapore - Transfer Pricing Country Profile
3-juillet-2018
Français
Les commentaires du public sont invités sur un projet de discussion [LINK] portant sur les transactions financières, qui concerne des travaux découlant des Actions 8-10 (« Aligner les prix de transfert calculés sur la création de valeur ») du Plan d’action BEPS.
28-juin-2018
Français
Commentaires du public reçus concernant la portée de la future révision du chapitre IV (approches administratives) et du chapitre VII (services intra-groupe) des Principes applicables en matière de prix de transfert
21-juin-2018
Français
En octobre 2015, dans le cadre des rapports finaux du projet BEPS, l’OCDE/G20 ont publié le rapport « Aligner les prix de transfert calculés sur la création de valeur » (Actions 8-10 du Plan d’action BEPS, publié par l’OCDE en 2015).
21-June-2018
English
This report contains revised guidance on the profit split method, developed as part of Action 10 of the BEPS Action Plan. This guidance will be incorporated into the OECD Transfer Pricing Guidelines, replacing the previous text on the transactional profit split method in Chapter II.
9-mai-2018
Français
L’OCDE prévoit de conduire deux nouveaux projets de révision des instructions du chapitre IV (méthodes administratives) et du chapitre VII (services intra-groupe) des Principes de l’OCDE applicables en matière de prix de transfert.
9-April-2018
English
The OECD has published 14 new and 2 updated transfer pricing country profiles, reflecting the current transfer pricing legislation and practices of participating countries. The country profiles, which are now available for 44 countries, contain up-to-date and harmonised information on key aspects of transfer pricing legislation, provided by countries themselves.