Latest Documents

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

Transfer Pricing Country Profile – South Africa

Transfer Pricing Country Profile – South Africa

Transfer Pricing Country Profile – Seychelles

Transfer Pricing Country Profile – Seychelles

OECD releases new transfer pricing profiles for 21 countries

The OECD has released the second batch of updated transfer pricing country profiles for Austria, Belgium, Bulgaria, France, Georgia, Germany, Indonesia, Ireland, Italy, Latvia, Malaysia, Mexico, Peru, Poland, Seychelles, Singapore, South Africa and Sweden. Today’s release also includes for the first time country profiles for Albania, Kenya and the Maldives, bringing the total number of countries covered to 63.

Transfer Pricing Country Profile – Turkey

Transfer Pricing Country Profile – Turkey

Transfer Pricing Profile – Costa Rica

Transfer Pricing Profile – Costa Rica

OECD updates transfer pricing country profiles to include new fields on financial transactions and permanent establishments

The OECD has published updated transfer pricing country profiles, reflecting the current transfer pricing legislation and practices of 20 jurisdictions. These updated profiles also contain new information on countries' legislation and practices regarding the transfer pricing treatment of financial transactions and the application of the Authorised OECD Approach to attribute profits to permanent establishments.

Brochure - OECD work on taxation

This brochure highlights the key areas of work of the OECD’s Centre for Tax Policy and Administration and the various groups that it serves.

Webinar: How to Implement Effective Transfer Pricing Documentation Requirements: A Practical Toolkit to Support Developing Countries

This Zoom webinar will feature a presentation by the toolkit authors, followed by a panel discussion on how the toolkit can help countries address issues on implementing effective transfer pricing documentation requirements. Panellists will include country practitioners and expert speakers. French and Spanish simultaneous interpretation will be available.

Platform for Collaboration on Tax's new toolkit helps countries implement effective transfer pricing documentation requirements

The Platform for Collaboration on Tax, a joint initiative of IMF, OECD, UN and the World Bank, has released the final version of the Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements.