18-December-2020
English
18-December-2020
English
16-December-2020
English
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.
3-December-2020
English, PDF, 368kb
The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in the United States increased by 0.1 percentage point from 24.4% in 2018 to 24.5% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.
17-November-2020
English
This page contains all information relating to implementation of the OECD Anti-Bribery Convention in the United States.
17-November-2020
English
The United States continues to demonstrate an increasing level of anti-bribery enforcement, having convicted or sanctioned 174 companies and 115 individuals for foreign bribery and related offences under the Foreign Corrupt Practices Act (FCPA) between September 2010 and July 2019.
17-November-2020
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17-November-2020
English
21-October-2020
English
9-October-2020
English