Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning i

The Manual is a response to the need, often expressed by developing countries, for clearer guidance on the policy and administrative aspects of applying transfe

This report addresses the practical administration of transfer pricing programmes by tax administrations.

This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendmen

In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificial