United States

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.

Taxing Energy Use: Key findings for the United States

This country note explains how the United States taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

Tax Inspectors without Borders

I am honoured to be here alongside Mr. Achim Steiner, Administrator of the United Nations Development Programme (UNDP), to welcome you to today’s event celebrating this important and innovative joint initiative, Tax Inspectors Without Borders (TIWB).

OECD releases first stage 2 monitoring reports for BEPS Action 14 on improving tax dispute resolution mechanisms

The work on BEPS Action 14 continues with today’s publication of the first round of stage 2 peer review monitoring reports, which consists of monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review reports.

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

IMF WB Spring Meetings - G20 FMCBG Session 2: G20 Priority Issues

The OECD’s work on international tax has long had the strong support of the G20. We have made great strides in the areas of tax transparency, the implementation of the BEPS measures to tackle corporate tax avoidance and in supporting capacity building in developing countries.

Tax Inspectors Without Borders (TIWB) Breakfast Meeting of the Governing Board

The OECD is honoured to be a joint partner with UNDP on the TIWB Initiative, which is not only helping countries around the world build much-needed tax audit capacity, but is also facilitating domestic resource mobilisation in support of the Sustainable Development Goals (SDGs).

IMF WB Spring Meetings: G7 FMCBG: international taxation

With the strong support of both the G7 and the G20, the OECD’s work on international tax has made great strides in the areas of tax transparency, the implementation of the BEPS measures to tackle corporate tax avoidance and in supporting capacity building in developing countries.

OECD Taxation Working Paper: Taxation and the future of work: How tax systems influence choice of employment form

This paper analyses the tax treatment of different employment forms for a set of eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The analysis includes labour income taxes, capital income taxes, social contributions, and non-tax compulsory payments.

Global Forum publishes tax transparency compliance ratings for seven jurisdictions and welcomes three new members

The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum), published today seven peer review reports assessing compliance with the international standard on tax transparency and exchange of information on request (EOIR).