Paper on transfer pricing comparability data and developing countries released for comment

This paper sets out four possible approaches to addressing the concerns over the lack of data on transfer pricing comparables expressed by developing countries.

Other OECD work on Fiscal Federalism

Other OECD work on Fiscal Federalism

Related Documents

• OECD Fiscal Decentralisation Database
• Fiscal Federalism Network Working Papers
• Tax Policy Working Papers

OECD Tax Database

Comparative information on a range of tax statistics that are levied in the 34 OECD member countries. Tax revenues, personal income taxes, corporate and capital income taxes, social security contributions, VAT and excise duties.

Related Documents

• OECD Fiscal Decentralisation Database
• OECD Tax Policy Studies
• Tax Policy Working Papers
• OECD Consumption Tax Trends Publications
• Revenue Statistics 2013
• Taxing Wages 2013

Comments received on Discussion Draft on transfer pricing documentation and country-by-country reporting published today

On 30 January 2014, the OECD invited comments from interested parties on the Discussion Draft on transfer pricing documentation and country-by-country reporting. The OECD now publishes the comments received.

Secretary-General’s Report to G20 Finance Ministers and Central Bank Governors – February 2014

OECD Secretary-General's report to the G20 Finance Ministers and Central Bank Governors covers progress made toward the implementation of the Action Plan on Base Erosion and Profit Shifting (BEPS), presents the new global model for automatic exchange of information and contains the progress report by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

OECD issues release dates of BEPS discussion drafts and public consultations

A revision of the timetable for planned stakeholders’ input is now available online with the dates when discussion drafts will be published and public consultations held in relation to the September 2014 BEPS outputs.

Royal Association of Netherlands Shipowners (KVNR)

Royal Association of Netherlands Shipowners (KVNR)comments received on a discussion draft on proposed changes to the provisions of the OECD Model Tax Convention dealing with the operation of ships and aircraft in international traffic.

Rödl & Bartling GmbH

Rödl & Bartling GmbH comments received on a discussion draft on proposed changes to the provisions of the OECD Model Tax Convention dealing with the operation of ships and aircraft in international traffic.

International Chamber of Shipping (ICS)

International Chamber of Shipping (ICS)comments received on a discussion draft on proposed changes to the provisions of the OECD Model Tax Convention dealing with the operation of ships and aircraft in international traffic

Cruise Lines International Association (CLIA)

Cruise Lines International Association (CLIA) comments received on a discussion draft on proposed changes to the provisions of the OECD Model Tax Convention dealing with the operation of ships and aircraft in international traffic