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  • 19-February-2024

    English

    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.

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  • 19-February-2024

    English

    Pillar One - Amount B - Inclusive Framework on BEPS

    As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm’s length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries. Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines.
  • 26-July-2023

    English

    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.

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  • 30-May-2023

    English

    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).

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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, 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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