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  • 13-February-2007

    English

    Business advisory group to the Joint Working Group on business restructurings

    A Business Advisory Group was created to provide input from the business community at the early stages of the work on Business Restructurings.

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  • 29-November-2006

    English

    WCO/OECD - 2nd Joint Conference, 22-23 May 2007, WCO headquarters, Brussels

    The 2nd joint conference provided a discussion forum to explore ideas for bridging the gap between direct and indirect taxation on the valuation of transactions between related parties, as well as possible areas for strengthening coordination between customs and tax specialists.

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  • 19-May-2006

    English

    Joint WCO-OECD Conference on Transfer Pricing and Customs Valuation

    First joint WCO/OECD Conference on Transfer Pricing and Customs Valuation in Brussels on 3-4 May 2006.

  • 28-February-2006

    English

    OECD invites comments on the application of transactional profit methods

    The OECD is now issuing an open invitation to contribute on a number of issues in relation to transactional profit methods. As part of its procedures for monitoring the implementation of the 1995 Transfer Pricing Guidelines (“the 1995 TP Guidelines”), Working Party No. 6 of the OECD Committee on Fiscal Affairs selected the area of application of transactional profits as one of two areas to be considered in priority.

  • 1-February-2006

    English

    Recent OECD Initiatives to Resolve International Tax Disputes

    Public Consultation Meeting on Recent OECD Initiatives to Improve International Tax Dispute Settlement Procedures, 13 March 2006, in Tokyo.

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  • 24-January-2006

    English

    Consultation with Business on Part IV (Insurance) of the Discussion Draft on the Attribution of Profits to Permanent Establishments

    The OECD’s Centre for Tax Policy and Administration (CTPA) is organising a consultation with business on Part IV (Insurance) of the Discussion Draft on the Attribution of Profits to Permanent Establishments. That meeting will take place on Friday, 31 March 2006, in Paris at the OECD office

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  • 23-June-2005

    English

    OECD Tax Policy Studies No. 10: E-Commerce: Transfer Pricing and Business Profits Taxation

    New communication technologies and the worldwide spread of the Internet have prompted the appearance of new business models and have changed the ways in which almost any business is conducted. The increased speed and mobility of business activities and cross-border transactions has particular implications for applying transfer pricing methods and for taxing business profits. E-commerce: Transfer Pricing and Business Profits presents

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  • 18-January-2005

    English

    US Business engages OECD on international tax issues

    An information note concerning the International Tax Conference, organised in Washington on 13-14 January 2005 to discuss international tax issues and related OECD initiatives.

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  • 3-August-2004

    English

    Attribution of Profits to a Permanent Establishment: Revised discussion draft for public comment

    OECD releases a revised discussion draft of Part I (General) for public comment on 3 August 2004 and provides progress report on Parts II-IV. Written comments should be submitted no later than 28 September 2004.

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  • 4-March-2003

    English

    Attribution of Profits to a Permanent Establishment (PE): the OECD releases two further Discussion Drafts for public comment on 4 March 2003

    The 2003 Discussion Drafts address one of the most complex areas in international taxation, i.e. how to determine the taxing rights of a country where an enterprise that is resident of another country undertakes business through a permanent estab...

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