Tax

Transfer Pricing Country Profiles

These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

Making Dispute Resolution More Effective – MAP Peer Review Report, India (Stage 2) - Inclusive Framework on BEPS: Action 14

Local Public Finance and Capacity Building in Asia - Issues and Challenges

Making Dispute Resolution More Effective – MAP Peer Review Report, India (Stage 1) - Inclusive Framework on BEPS: Action 14

Global Forum on Transparency and Exchange of Information for Tax Purposes: India 2017 (Second Round) - Peer Review Report on the Exchange of Information on Request

India: Strong growth has raised incomes and reduced poverty, but challenges remain

The Indian economy is expanding at a fast pace, boosting living standards and reducing poverty nationwide. Further reforms are now necessary to maintain strong growth and ensure that all Indians benefit from it, according to a new report from the OECD.

Carbon pricing efforts are falling short, but even modest collective action can deliver significant progress, OECD says

Current carbon prices are falling short of the levels needed to reduce greenhouse gas emissions driving climate change, but even moderate price increases could have a significant impact, according to new OECD research.

Environmental taxes: Key findings for India

This country note provides an environmental tax and carbon pricing profile for India. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

Strengthening the international community’s fight against offshore tax evasion: Australia, Canada, Chile, Costa Rica, India, Indonesia and New Zealand join multilateral agreement to automatically exchange information

In a boost for international efforts to strengthen co-operation against offshore tax evasion, seven new countries have joined the agreement to exchange information automatically under the OECD/G20 standard.

OECD tax burdens on wages rising without tax rate increases

Taxes on wages have risen by about 1 percentage point for the average worker in OECD countries between 2010 and 2014 even though the majority of governments did not increase statutory income tax rates, according to a new OECD report.