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Cover Image Transfer Pricing Guidelines 2010

Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010

In the 2010 edition, Chapters I-III has been substantially revised, with new guidance on: the selection of the most appropriate transfer pricing method to the circumstances of the case; the practical application of transactional profit methods (transactional net margin method and profit split method); and on the performance of comparability analyses. Furthermore, a new Chapter IX, on the transfer pricing aspects of business restructurings, has been added.

Cover Image Model Tax Convention 2010, Condensed Version

Model Tax Convention
on Income and on Capital
2010

This publication is the eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter version contains the full text of the Model Tax Convention on Income and on Capital as adopted by the OECD Council on 22 July 2010, but without the historical notes, the detailed list of conventions between OECD member countries and the background reports that are included in the full-length version, to be published later in 2010.