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

Transfer Pricing Country Profile – Turkey

Transfer Pricing Country Profile – Turkey

Transfer Pricing Profile – Costa Rica

Transfer Pricing Profile – Costa Rica

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.

Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements

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.

Guidance on the transfer pricing implications of the COVID-19 pandemic

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.

Blog post: Transfer pricing implications of the COVID-19 pandemic: New OECD guidance for tax administrations and business

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.