What are Comparative approaches to TP controversies and transparency in key jurisdictions?
Comparative approaches to transfer pricing controversies and transparency can vary significantly across key jurisdictions due to differences in legisl…
Category: OECD
Transfer Pricing Guidance on Financial Transactions
INCLUSIVE FRAMEWORK ON BEPS: ACTIONS 4, 8-10 Paper by: OECD Please download document here:
OECD tax proposal gathers pace, but many unanswered questions
Published by Lexology Article by: Macfarlanes LLP – Rhiannon Kinghall Were Last week (9 December) the OECD held a public consultation on the proposal to introduce a
The OECD opens a public consultation for its proposals on digitalisation of the economy under Pillar Two (rules for tackling the erosion of tax bases and the transfer of profits)
Published by Lexology Article by: Osborne Clarke – Daniel Rioperez and Ana Malagon On November 8, 2019, the OECD published for public consultation a document with the proposal on
OECD: The Global Revenue Statistics Database
The Global Revenue Statistics Database provides the largest public source of harmonised tax revenue data, verified by countries and regional partners. Spanning more than 95
The AEOI Standard and Tax Transparency
Source: OECD 2019 is the third year in which jurisdictions have been undertaking the automatic exchange of information on financial accounts and assets pursuant to
OECD | Tax revenues have reached a plateau
Source: OECD Tax revenues in advanced economies reached a plateau during 2018, with almost no change seen since 2017, according to new OECD research. This
International Taxation of E-commerce Business Income
Article by: Dr. Dennis Ndonga (Lecturer, Murdoch University Australia) The rapid growth of cross-border e-commerce has challenged the existing international tax principles that are structured
Double Tax Treaties: An Introduction
Paper by: Reuven S. Avi-Yonah The existing network of over 2,500 bilateral double tax treaties (DTTs) represents an important part of international law. The current
OECD – Revenue Statistics 2019
This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.Available: