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A new "toolkit" which considers how developing nations can address a lack of comparables in transfer pricing, released jointly by the UN, OECD, IMF, and World Bank Group last June, reaffirms that the arm's length approach can work for all nations but is also an imperfect, "not scientifically pure," document, a UN official said July 18. Michael Lennard . . .
The OECD expects to soon release an important update to its Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, tax officials said during a June 26 webinar. Officials also discussed the OECD's coming release of a discussion draft . . .
Tomas Balco has been appointed Head of the Transfer Pricing Unit in the OECD Centre for Tax Policy and Administration, the OECD announced . . .
The United States has so far put in place 11 bilateral competent authority arrangements for the automatic exchange of country-by-country reports, the OECD reported a June 22 release. The US now has . . .
The OECD today released revised draft guidance on the attribution of profits to permanent establishments (PEs) as well as revised draft transfer pricing guidance on profits splits. Both discussion drafts replace earlier drafts . . .