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  • 5-July-2017

    English

    Public comments received on the BEPS discussion draft on the Implementation Guidance on Hard-to-Value Intangibles

    On 23 May 2017, interested parties were invited to provide comments on a discussion draft that provides guidance on the implementation of the approach to pricing transfers of hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines.

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  • 22-June-2017

    English

    New head appointed for OECD transfer pricing unit

    Mr. Tomas Balco has been appointed Head of the Transfer Pricing Unit in the Centre for Tax Policy and Administration. He will take up his duties on 4 September 2017.

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  • 22-June-2017

    English

    The Platform for Collaboration on Tax delivers a toolkit to help developing countries address the lack of comparables for transfer pricing analyses and better understand mineral product pricing practices

    The Platform for Collaboration on Tax (PCT) – a joint initiative of the International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (UN) and World Bank Group – has published a toolkit to provide practical guidance to developing countries to better protect their tax bases.

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  • 22-June-2017

    English

    Addressing Difficulties in Accessing Comparables Data for Transfer Pricing Analyses

    This Toolkit responds to a request by the Development Working Group of the G20, and addresses an area of tax called "transfer pricing," which refers to the prices corporations use when they transact between members of the same group. How these prices are set has significant relevance for the amount of tax an individual government can collect from a multinational enterprise.

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  • 22-June-2017

    English

    OECD releases BEPS discussion drafts on attribution of profits to permanent establishments and transactional profit splits

    Public comments are invited on two discussion drafts: Attribution of Profits to Permanent Establishments, which deals with work in relation to Action 7 of the BEPS Action Plan and the Revised Guidance on Profit Splits, which deals with work in relation to Actions 8-10 of the BEPS Action Plan.

  • 23-May-2017

    English

    OECD releases a discussion draft on the implementation guidance on hard-to-value intangibles

    Public comments are invited on a discussion draft which provides guidance on the implementation of the approach to pricing transfers of hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines.

  • 7-April-2017

    English

    The Platform for Collaboration on Tax invites comments on a draft toolkit designed to help developing countries address the lack of comparables for transfer pricing analyses

    Responding to a request by the Development Working Group of the G20, the Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – has developed a draft toolkit designed to assist developing countries in an important area of international tax policy: transfer pricing.

  • 5-December-2016

    English

    OECD releases further BEPS guidance on Country-by-Country reporting and country-specific information on implementation

    The Inclusive Framework on BEPS has released two new documents to support the global implementation of Country-by-Country (CbC) reporting (BEPS Action 13).

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  • 8-September-2016

    English

    Public comments received on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits

    Public comments have been received on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits.

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  • 24-August-2016

    English

    Public comments received on the conforming amendments to Chapter IX of the OECD Transfer Pricing Guidelines

    On 4 July 2016, interested parties were invited to review the conforming amendments to Chapter IX of the OECD Transfer Pricing Guidelines, "Transfer Pricing Aspects of Business Restructurings". The OECD is grateful to the commentators for their input and now publishes the comments received.

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