Transfer pricing

The OECD's Committee on Fiscal Affairs consults with business and other interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of papers or discussion drafts for public comment.

The documents below provide useful background material about Transfer Pricing topics and projects.

Developing countries have stated they require fully effective transfer pricing regimes in place to deal with risks arising from BEPS, which denies them essential tax revenue. The OECD’s Task Force on Tax and Development has begun a programme of support for developing countries seeking to implement or strengthen their transfer pricing rules.