Latest Documents

Tax challenges arising from digitalisation: Release of Amount B report to simplify transfer pricing rules and conforming changes to the Commentary of the OECD Model Tax Convention

On 19 February 2024, the OECD/G20 Inclusive Framework on BEPS released the report on Amount B of Pillar One, which provides a simplified and streamlined approach to the application of the arm's length principle to baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries.

Pillar One - Amount B - Inclusive Framework on BEPS

The OECD and Global Forum support ECOWAS in strengthening the fight against BEPS and improving tax transparency in West Africa

As part of the European Union's Fiscal Transition Support Programme in West Africa, the OECD and the Global Forum have collaborated with the Economic Community of West African States and the West African Economic and Monetary Union commissions in the development of three community legal tax instruments.

International taxation: OECD organises a regional training workshop on transfer pricing for West African countries in Lomé

As part of the Fiscal Transition Support Programme in West Africa (FTSP), the OECD is organising a training workshop on transfer pricing from 30 May to 1 June 2023 in Lomé, Togo, for representatives of the 15 Member States of the Economic Community of West African States (ECOWAS), the Islamic Republic of Mauritania, as well as the Commissions of ECOWAS and the West African Economic and Monetary Union (WAEMU).

OECD and Brazil work together to align Brazil's transfer pricing rules to international standard

The OECD and Brazil's Receita Federal (RFB) held a joint high-level event in Brasília, Brazil, to present the key features of Brazil’s proposed new transfer pricing system.

Transfer Pricing Country Profile – Greece

Transfer Pricing Country Profile – Greece

Transfer Pricing Country Profile – Korea

Transfer Pricing Country Profile – Korea

Transfer Pricing Country Profile – Panama

Transfer Pricing Country Profile – Panama

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

Transfer Pricing Country Profile – South Africa

Transfer Pricing Country Profile – South Africa