19-January-2021
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The toolkit compiles essential information on transfer pricing documentation and analyses policy choices and legislative options. Readers can also find sample legislation, real-life examples and practices from over 30 countries in the toolkit.
18-December-2020
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This Guidance clarifies and illustrates the practical application of the arm's length principle as articulated in the OECD Transfer Pricing Guidelines to the unique fact patterns and specific challenges implied by the COVID-19 pandemic. It was developed and approved by the 137 members of the OECD/G20 Inclusive Framework on BEPS.
18-December-2020
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Grace Perez-Navarro, Deputy Director of the OECD Centre for Tax Policy and Administration, explains how the new OECD transfer pricing guidance can help to increase tax certainty for tax administrations and business.
16-December-2020
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The OECD has published jurisdiction-specific information on the implementation of the hard-to-value intangibles ("HTVI") approach. To date, 40 jurisdictions have provided information on whether their domestic legal system provides for transfer pricing rules aimed at transactions involving HTVI.
30-July-2020
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As part of the implementation phase of a joint transfer pricing project between the OECD and Brazil, the OECD Secretariat and Receita Federal do Brasil are seeking public input to inform the work related to the development of safe harbours as well as other simplification measures and measures that can contribute to enhanced tax certainty.
11-February-2020
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This report contains transfer pricing guidance on financial transactions, developed as part of Actions 4 and 8-10 of the OECD/G20 Inclusive Framework on BEPS Action Plan.
18-December-2019
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This report is an outcome of the joint project on transfer pricing between OECD and Receita Federal do Brasil (RFB).
11-July-2019
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The OECD and Brazil’s Receita Federal (RFB) issued a joint statement at the high-level event held on 11 July 2019 in Brasília, Brazil, to present the outcomes of the 15-month work programme carried out by OECD jointly with RFB.
18-June-2019
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The OECD has just released new transfer pricing country profiles for Chile, Finland and Italy, bringing the total number of countries covered to 55. In addition, the OECD has updated the information contained in the country profiles for Colombia and Israel.
13-February-2019
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As part of the ongoing work of the Inclusive Framework on BEPS, the OECD is seeking public comments on key issues identified in a public consultation document on possible solutions to the tax challenges arising from the digitalisation of the economy.