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  • 22-June-2017

    English

    OECD releases BEPS discussion drafts on attribution of profits to permanent establishments and transactional profit splits

    Public comments are invited on two discussion drafts: Attribution of Profits to Permanent Establishments, which deals with work in relation to Action 7 of the BEPS Action Plan and the Revised Guidance on Profit Splits, which deals with work in relation to Actions 8-10 of the BEPS Action Plan.

  • 23-May-2017

    English

    OECD releases a discussion draft on the implementation guidance on hard-to-value intangibles

    Public comments are invited on a discussion draft which provides guidance on the implementation of the approach to pricing transfers of hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines.

  • 7-avril-2017

    Français

    La Plateforme de collaboration sur les questions fiscales attend des commentaires sur un projet de boîte à outils destiné à aider les pays en développement à se pencher sur la question du manque de comparables en matière d’analyses de prix de transfert

    Dans le but de répondre à une requête du groupe de travail pour le développement du G20, la Plateforme de collaboration sur les questions fiscales, une initiative conjointe du FMI, de l’OCDE, des Nations-Unies et du Groupe de la Banque mondiale, a développé un projet de boîte à outils destiné à assister les pays en développement dans un important domaine de politique fiscale internationale : les prix de transfert.

    Documents connexes
  • 5-December-2016

    English

    OECD releases further BEPS guidance on Country-by-Country reporting and country-specific information on implementation

    The Inclusive Framework on BEPS has released two new documents to support the global implementation of Country-by-Country (CbC) reporting (BEPS Action 13).

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  • 21-octobre-2016

    Français

    Nouveaux progrès vers la transparence en matière de fiscalité internationale : cinq nouvelles juridictions signent l'accord de coopération fiscale permettant l'échange automatique des déclarations pays par pays

    Dans le cadre des efforts continus déployés pour renforcer la transparence des entreprises multinationales, le Brésil, Guernesey, Jersey, l'île de Man et la Lettonie ont signé ce jour l'Accord multilatéral entre autorités compétentes portant sur l'échange des déclarations pays par pays, portant du même coup à 49 le nombre total de signataires de cet instrument.

    Documents connexes
  • 27-septembre-2016

    Anglais

    Consultation publique sur les sujets relatifs aux prix de transfert

    L'OCDE tiendra une consultation publique sur les sujets relatifs aux prix de transfert, les 11-12 octobre 2016 au Centre de Conférences de l'OCDE, à Paris, France.

    Documents connexes
  • 8-September-2016

    English

    Public comments received on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits

    Public comments have been received on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits.

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  • 24-August-2016

    English

    Public comments received on the conforming amendments to Chapter IX of the OECD Transfer Pricing Guidelines

    On 4 July 2016, interested parties were invited to review the conforming amendments to Chapter IX of the OECD Transfer Pricing Guidelines, "Transfer Pricing Aspects of Business Restructurings". The OECD is grateful to the commentators for their input and now publishes the comments received.

  • 4-July-2016

    English

    Release of BEPS discussion drafts on attribution of profits to permanent establishments and revised guidance on profit splits

    Public comments are invited on discussion drafts on "Attribution of Profits to Permanent Establishments" which deals with work in relation to BEPS Action 7 and on the "Revised Guidance on Profit Splits" which deals with work in related to BEPS Actions 8-10 of the OECD/G20 BEPS Action Plan.

  • 4-July-2016

    English

    Public review sought of BEPS Conforming Changes to Chapter IX of the OECD Transfer Pricing Guidelines

    Interested parties are invited to review the conforming changes to Chapter IX of the Transfer Pricing Guidelines, "Transfer Pricing Aspects of Business Restructurings."

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