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Transfer Pricing Country Profiles

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.

Tax challenges of digitalisation: OECD invites public input on tax certainty aspects of Amount A under Pillar One

As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on two consultation documents relating to tax certainty: a Tax Certainty Framework for Amount A and Tax Certainty for Issues Related to Amount A under Pillar One.

China deposits an instrument for the approval of the Multilateral BEPS Convention

China has deposited its instrument of approval for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention). China's instrument of approval also covers Hong Kong (China)'s bilateral tax treaties. The Convention will enter into force on 1 September 2022 for China.

Tax challenges arising from digitalisation: Public comments received on the regulated financial services exclusion under Amount A of Pillar One

On 6 May 2022, the OECD invited public comments on the Regulated Financial Services Exclusion under Amount A of Pillar One to assist members in further refining and finalising the relevant rules. The OECD is grateful to the commentators for their input and now publishes the public comments received.

Labour taxation rebounding as global economy recovers from COVID-19 pandemic

Effective tax rates on labour rebounded in 2021 as the global economy recovered and many countries began withdrawing or scaling back measures implemented in response to the COVID-19 pandemic, according to a new OECD report.

Taxing Wages 2022 - Impact of COVID-19 on the Tax Wedge in OECD Countries

Public consultation meeting on the Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard

The OECD is seeking public input on the Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard. This public consultation meeting will focus on the key questions identified in the consultation document and issues raised in the written submissions received as part of the consultation process.

Tax Co-operation for the 21st Century: OECD Report for the G7 Finance Ministers and Central Bank Governors, May 2022, Germany

This report considers the implications of international tax developments over the last 10 years, including the adoption in October 2021 of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy for national tax administrations.

Towards Seamless Taxation - Supporting SMEs to Get Tax Right

2022 Annual meeting of the OECD network on fiscal relations

The annual meeting of the OECD network on fiscal relations across levels of government