OECD releases latest edition of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
The OECD has released the 2022 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. This has been announced on 20 January 2022 with a news release on the website of the OECD. Furthermore form the news release: The OECD Transfer Pricing Guidelines provide guidance on the application of the "arm’s length principle", which represents the international consensus on the valuation, for income tax purposes, of cross-border transactions between ...
OECD releases Transfer Pricing Guidance on Financial Transactions
On 11 February 2020, the OECD released the report Transfer Pricing Guidance on Financial Transactions: Inclusive Framework on BEPS: Actions 4, 8-10. This was announced in a press release published on the website of the OECD. In October 2015, as part of the final BEPS package, the OECD/G20 published the reports on Action 4 (Limiting Base Erosion Involving Interest Deductions And Other Financial Payments) and Actions 8-10 (Aligning Transfer Pricing Outcomes with ...
OECD expands transfer pricing country profiles to cover 55 countries
The OECD has released new transfer pricing country profiles for Chile, Finland and Italy, bringing the total number of countries covered to 55. In addition, the OECD has updated the information contained in the country profiles for Colombia and Israel, according to a press release dated 18 June 2019 on the website of the OECD. These country profiles reflect the current state of legislation and practice in each country regarding the application ...