Latest Documents

International taxation: OECD organises a regional training workshop on transfer pricing for West African countries in Lomé

As part of the Fiscal Transition Support Programme in West Africa (FTSP), the OECD is organising a training workshop on transfer pricing from 30 May to 1 June 2023 in Lomé, Togo, for representatives of the 15 Member States of the Economic Community of West African States (ECOWAS), the Islamic Republic of Mauritania, as well as the Commissions of ECOWAS and the West African Economic and Monetary Union (WAEMU).

Guidance on Country-by-Country Reporting: BEPS Action 13

The OECD's Inclusive Framework on BEPS has released two sets of guidance to give greater certainty to tax administrations and MNE Groups alike on the implementation and operation of Country-by-Country (CbC) Reporting (BEPS Action 13).

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.

OECD and Brazil work together to align Brazil's transfer pricing rules to international standard

The OECD and Brazil's Receita Federal (RFB) held a joint high-level event in Brasília, Brazil, to present the key features of Brazil’s proposed new transfer pricing system.

OECD releases third batch of transfer pricing country profiles

The OECD has released the third batch of 2021/2022 updates to the transfer pricing country profiles, reflecting the current transfer pricing legislation and practices of 28 jurisdictions.

Transfer Pricing Country Profile – Greece

Transfer Pricing Country Profile – Greece

Transfer Pricing Country Profile – Korea

Transfer Pricing Country Profile – Korea

Transfer Pricing Country Profile – Panama

Transfer Pricing Country Profile – Panama

OECD releases latest edition of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

Today, the OECD releases the 2022 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022