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  • 13-December-2021

    English, PDF, 853kb

    Transfer Pricing Country Profile – Seychelles

    Transfer Pricing Country Profile – Seychelles

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  • 3-August-2021

    English, PDF, 828kb

    Transfer Pricing Profile – Costa Rica

    Transfer Pricing Profile – Costa Rica

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  • 3-August-2021

    English, PDF, 909kb

    Transfer Pricing Country Profile – Turkey

    Transfer Pricing Country Profile – Turkey

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  • 30-April-2021

    English, PDF, 4,698kb

    Brochure - OECD work on taxation

    This brochure highlights the key areas of work of the OECD’s Centre for Tax Policy and Administration and the various groups that it serves.

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  • 17-February-2021

    English

    Webinar: How to Implement Effective Transfer Pricing Documentation Requirements: A Practical Toolkit to Support Developing Countries

    This Zoom webinar will feature a presentation by the toolkit authors, followed by a panel discussion on how the toolkit can help countries address issues on implementing effective transfer pricing documentation requirements. Panellists will include country practitioners and expert speakers. French and Spanish simultaneous interpretation will be available.

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  • 18-December-2020

    English

    Blog post: Transfer pricing implications of the COVID-19 pandemic: New OECD guidance for tax administrations and business

    Grace Perez-Navarro, Deputy Director of the OECD Centre for Tax Policy and Administration, explains how the new OECD transfer pricing guidance can help to increase tax certainty for tax administrations and business.

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  • 28-August-2018

    English, PDF, 601kb

    Singapore - Transfer Pricing Country Profile

    Singapore - Transfer Pricing Country Profile

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  • 5-December-2016

    English

    OECD releases further BEPS guidance on Country-by-Country reporting and country-specific information on implementation

    The Inclusive Framework on BEPS has released two new documents to support the global implementation of Country-by-Country (CbC) reporting (BEPS Action 13).

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  • 5-October-2015

    English

    Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports

    The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation.
  • 5-October-2015

    English

    Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report

    This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach  will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful information to assess transfer pricing and other BEPS risks, make determinations about where audit resources can most effectively be deployed, and, in the event audits are called for, provide information to commence and target audit enquiries. Country-by-country reports will be disseminated through an automatic government-to-government exchange mechanism. The implementation package included in this report sets out guidance to ensure that the reports are provided in a timely manner, that confidentiality is preserved and that the information is used appropriately, by incorporating model legislation and model Competent Authority Agreements forming the basis for government-to-government exchanges of the reports.
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