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  • 7-October-2022

    English

    Guidance on Country-by-Country Reporting: BEPS Action 13

    The OECD's Inclusive Framework on BEPS has released two sets of guidance to give greater certainty to tax administrations and MNE Groups alike on the implementation and operation of Country-by-Country (CbC) Reporting (BEPS Action 13).

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  • 9-June-2022

    English

    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.

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  • 13-April-2022

    English

    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.

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  • 28-February-2022

    English

    OECD releases third batch of transfer pricing country profiles

    The OECD has released the third batch of 2021/2022 updates to the transfer pricing country profiles, reflecting the current transfer pricing legislation and practices of 28 jurisdictions.

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  • 28-February-2022

    English, PDF, 1,011kb

    Transfer Pricing Country Profile – Greece

    Transfer Pricing Country Profile – Greece

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  • 28-February-2022

    English, PDF, 704kb

    Transfer Pricing Country Profile – Korea

    Transfer Pricing Country Profile – Korea

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  • 28-February-2022

    English, PDF, 694kb

    Transfer Pricing Country Profile – Panama

    Transfer Pricing Country Profile – Panama

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  • 20-January-2022

    English

    OECD releases latest edition of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

    Today, the OECD releases the 2022 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

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  • 20-January-2022

    English

    OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

    In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation. The OECD Transfer Pricing Guidelines provide guidance on the application of the 'arm’s length principle', which is the international consensus on the valuation of cross-border transactions between associated enterprises. This January 2022 edition includes the revised guidance on the application of the transactional profit method and the guidance for tax administrations on the application of the approach to hard-to-value intangibles agreed in 2018, as well as the new transfer pricing guidance on financial transactions approved in 2020. Finally, consistency changes have been made to the rest of the OECD Transfer Pricing Guidelines. The OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995.
  • 13-December-2021

    English, PDF, 858kb

    Transfer Pricing Country Profile – South Africa

    Transfer Pricing Country Profile – South Africa

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