Monday, November 06, 2017
The OECD has published updated versions of transfer pricing country profiles (TPCP), reflecting the current transfer pricing legislation and practices of 31 participating countries. The country profiles contain up-to-date and harmonised information on key aspects of transfer pricing legislation, provided by countries…Read More
Monday, July 10, 2017
10 July 2017: The OECD released the 2017 version of the “OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrators” (TP Guidelines).
The 2017 edition of the TP Guidelines mainly reflects a consolidation of the changes resulting from the OECD/G20 Base Erosion…Read More
Friday, January 15, 2016
On 24 December 2015 the Cabinet of Prime Minister Shinzo Abe approved the 2016 Tax Reform policies which includes changes to local transfer pricing documentation requirements. The changes largely reflect recommendations outlined in the three-tiered documentation approach of the final Action…Read More
Monday, January 11, 2016
On 11 January 2016 the European Commission (EC) issued a press release declaring the Belgian “excess profit” tax scheme to be illegal under EU state aid rules. On this basis, an estimated €700m of unpaid taxes is to be recovered from approximately…Read More
Wednesday, April 29, 2015
Extract from OECD website:
Public comments are invited on a discussion draft which deals with work in relation to Action 8 of the Action Plan on Base Erosion and Profit Shifting (BEPS).
Action 8 (“Assure that transfer pricing outcomes are in line with value creation: Intangibles”) requires the development of “rules to…Read More
Sunday, June 01, 2014
In May 2014, Switzerland, together with 46 other countries, signed an OECD declaration in which the agreed to automatically exchange tax information – the Common Reporting Standard.
The CRS provides a standardised approach for countries to collect financial data from financial institutions which is automatically exchanged with other countries on an annual basis.
The purpose…Read More
Monday, May 05, 2014
In April 2014, The JTPF published Transfer Pricing Profiles of all EU Member States which contain information about domestic transfer pricing frameworks, Competent Authorities’ contact details and other useful information for taxpayers and tax authorities.
The JTPF works within the framework of the OECD Transfer Pricing Guidelines and operates on…Read More
Tuesday, April 15, 2014
The OECD will hold a public consultation on the discussion draft on transfer pricing documentation and country-by-country reporting on 19 May 2014 at the OECD Conference Centre in Paris, France.
Action 13 of the BEPS Action Plan released on 19 July 2013 calls for a review of the existing transfer pricing documentation…Read More
Wednesday, April 02, 2014
Andrew Hickman has been appointed Head of the Transfer Pricing Unit of the Tax Treaties, Transfer Pricing and Financial Transactions Division within the Centre for Tax Policy and Administration. He will take up duty in May 2014.
Read the announcement at the OECD website.