... your login credentials do not authorize you to access this content in the selected format. Access to this content in this format requires a current subscription or a prior purchase. Please select the WEB or READ option instead (if available). Or consider purchasing the publication.
OECD leads the development of international tax rules, addressing tax barriers to trade and investment while also tackling tax evasion and avoidance. More information about this thematic collection
This report provides stakeholders with an overview of each jurisdiction’s Mutual Agreement Procedure (MAP) policy and practices in a clear and simple manner.
This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Botswana, as part of the second round of reviews conducted by the Global Forum on Transparency and...
This paper resents a measurement framework aiming to support the collection of comprehensive and internationally comparable quantitative and qualitative information on governmental innovation support programmes and instruments. It proposes a...
Fiscal equalisation and regional development policies have often been perceived as separate policy fields. As a result, little is known about their potential interactions and implications for economic growth and welfare. This working paper reviews...
To mark the 10th anniversary of the Global Forum on Tax Transparency and Exchange of Information for Tax Purposes, which brings together more than 150 countries, former UK Prime Minister Gordon Brown explains how the G20 launched the crackdown on...
Revenue Statistics in Africa 2023 compiles comparable tax revenue and non-tax revenue statistics for 33 countries in Africa. It also includes a special feature on the VAT Digital Toolkit for Africa.
Just Released! OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
This January 2022 edition includes the revised guidance on the application of the transactional profit method and the guidance for tax administrations on the application of the approach to hard-to-value intangibles agreed in 2018, as well as the new transfer pricing guidance on financial transactions approved in 2020. Finally, consistency changes have been made to the rest of the OECD Transfer Pricing Guidelines. The OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995.
