2-October-2023
English
The Global anti-Base Erosion Rules and the Subject to Tax Rule (STTR) are key components of Pillar Two and ensure multinational enterprises pay a minimum level of tax on income arising in each of the jurisdictions where they operate. The treaty-based rule protecting the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to nominal corporate income tax below the minimum rate.
9-June-2022
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-August-2021
English, PDF, 828kb
3-August-2021
English, PDF, 909kb
Transfer Pricing Country Profile – Turkey
24-April-2019
English
Comparative information on a range of tax statistics that are levied in the OECD member countries. Tax revenues, personal income taxes, corporate and capital income taxes, effective tax rates, social security contributions, VAT and excise duties. Now also including corporate tax statistics on inclusive framework members.
11-January-2019
English, PDF, 793kb
Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Monaco, deposited with the instrument of ratification, approval, or acceptance.
11-January-2019
English, PDF, 727kb
Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Belize.
20-December-2018
English, PDF, 1,359kb
Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Singapore, deposited with the instrument of ratification, approval, or acceptance.
20-December-2018
English, PDF, 1,276kb
Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Malta, deposited with the instrument of ratification, approval, or acceptance.
4-December-2018
English, PDF, 1,707kb
Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Qatar