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  • 26-July-2023

    English

    The OECD and Global Forum support ECOWAS in strengthening the fight against BEPS and improving tax transparency in West Africa

    As part of the European Union's Fiscal Transition Support Programme in West Africa, the OECD and the Global Forum have collaborated with the Economic Community of West African States and the West African Economic and Monetary Union commissions in the development of three community legal tax instruments.

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  • 30-May-2023

    English

    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).

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  • 7-October-2022

    English

    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).

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  • 9-June-2022

    English

    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.

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  • 13-April-2022

    English

    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.

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  • 28-February-2022

    English, PDF, 1,011kb

    Transfer Pricing Country Profile – Greece

    Transfer Pricing Country Profile – Greece

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  • 28-February-2022

    English, PDF, 704kb

    Transfer Pricing Country Profile – Korea

    Transfer Pricing Country Profile – Korea

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  • 28-February-2022

    English, PDF, 694kb

    Transfer Pricing Country Profile – Panama

    Transfer Pricing Country Profile – Panama

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  • 20-January-2022

    English

    OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

    In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation. The OECD Transfer Pricing Guidelines provide guidance on the application of the 'arm’s length principle', which is the international consensus on the valuation of cross-border transactions between associated enterprises. This January 2022 edition includes the revised guidance on the application of the transactional profit method and the guidance for tax administrations on the application of the approach to hard-to-value intangibles agreed in 2018, as well as the new transfer pricing guidance on financial transactions approved in 2020. Finally, consistency changes have been made to the rest of the OECD Transfer Pricing Guidelines. The OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995.
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  • 13-December-2021

    English, PDF, 858kb

    Transfer Pricing Country Profile – South Africa

    Transfer Pricing Country Profile – South Africa

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