Latest Documents

Public comments received on the discussion draft on the use of profit splits in the context of global value chains (BEPS Action 10)

On 16 December 2014, the OECD invited comments from interested parties on a discussion draft on the use of profit splits in the context of global value chains. This work relates to Action 10 of the BEPS Action Plan. The OECD is grateful to the commentators for their input, and now publishes the comments received.

Action 13: Guidance on the Implementation of Transfer Pricing Documentation and Country-by-Country Reporting

Another key objective of the BEPS project is to increase transparency through improved transfer pricing documentation standards. The new guidance presented to the G20 requires country-by-country reporting by multinationals with a turnover above EUR 750 million in their countries of residence starting in 2016.

Comments received on the discussion draft of proposed modifications to Chapter VII of the Transfer Pricing Guidelines relating to low value-adding intra-group services (BEPS Action 10)

On 3 November 2014, the OECD invited comments from interested parties on the discussion draft of proposed modifications to Chapter VII of the Transfer Pricing Guidelines covering low value-adding intra-group services relating to Action 10 of the BEPS Action plan.

Release of discussion draft on revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures)

Public comments are invited on this discussion draft which deals with work in relation to Actions 8,9, and 10 of the Action Plan on Base Erosion and Profit Shifting (BEPS).

Borrador de Proyecto Sobre Los Aspectos de Precios de Transferencia en Operaciones Transfronterizas de Commodities

Borrador de Proyecto Sobre Los Aspectos de Precios de Transferencia en Operaciones Transfronterizas de Commodities

Release of discussion draft on the transfer pricing aspects of cross-border commodity transactions

Public comments are invited on the discussion draft on the Transfer Pricing aspects of cross-border Commodity transactions released as part of the OECD Centre for Tax Policy's work on Action 10 of the Action Plan on Base Erosion and Profit Shifting.

Release of discussion draft on the use of profit splits in the context of global value chains as part of the work on BEPS Action 10

Public comments are invited on the discussion draft on the use of profit splits in the context of global value chains, released as part of the work in relation to Action 10 of the BEPS Action Plan.

Discussion Draft of the Proposed Modifications to Chapter VII of the Transfer Pricing Guidelines Relating to Low Value-Adding Intra-Group Services

Action 10 of the Action Plan on Base Erosion and Profit Shifting directs the OECD to develop transfer pricing rules to provide protection against common types of base eroding payments. A discussion draft of proposed modifications to Chapter VII of the Transfer Pricing Guidelines relating to low value-adding intra-group services was released for comment by interested parties today

Public comments received on the Paper on Transfer Pricing Comparability Data and Developing Countries

This page shows a full table of comments received from the public on the Interim Draft Paper on Transfer Pricing Comparability Data and Developing Countries.

Guidance on Transfer Pricing Aspects of Intangibles