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This OECD publication provides statistics on international trade in services by partner country for 33 OECD countries plus the European Union (EU27), the Euro area (EA16), and Hong Kong, China as well as definitions and methodological notes. The data concern trade between residents and non-residents of countries and are reported within the framework of the Manual on Statistics of International Trade in Services.

This book includes summary tables of trade patterns listing the main trading partners for each country and by broad service category. Series are shown in US dollars and cover the period 2005-2009.

This publication, includes statistics by detailed type of service on international trade in services for the 34 OECD countries, the European Union and the Euro Area as well as links to definitions and methodological notes. The data are reported within the framework of the fifth and sixth editions of the IMF's Balance of Payments Manual and the Extended Balance of Payments Services Classification (EBOPS), which is consistent with the balance of payments classification but is more detailed.

This book includes summary tables by country and by service category and zone totals for the European Union and the Euro Area as well as tables for each individual OECD country and for the EU and the Euro Area showing data for detailed service categories. Series are shown in US dollars and cover the period 2005-2009.

Die OECD-Verrechnungspreisleitlinien für multinationale Unternehmen und Steuerverwaltungen bieten Orientierungen für die Anwendung des „Fremdvergleichsgrundsatzes“, der den internationalen Konsens im Hinblick auf die Verrechnungspreisgestaltung, d.h. die Bewertung grenzüberschreitender Geschäftsvorfälle zwischen verbundenen Unternehmen für Besteuerungszwecke, darstellt. In einer globalen Wirtschaft, in der multinationale Unternehmen eine herausragende Rolle spielen, sind die Verrechnungspreise für Steuerverwaltungen und Steuerpflichtige gleichermaßen von größter Bedeutung. Die Regierungen müssen sicherstellen, dass die steuerpflichtigen Gewinne multinationaler Unternehmen nicht künstlich aus ihrem Land hinaus verlagert werden und die von den multinationalen Unternehmen in den einzelnen Ländern ausgewiesene Besteuerungsgrundlage die jeweils dort ausgeübte Wirtschaftstätigkeit widerspiegelt. Für die Steuerpflichtigen ist es äußerst wichtig, das Risiko der wirtschaftlichen Doppelbesteuerung zu begrenzen, zu der es auf Grund von Streitigkeiten zwischen zwei Ländern bei der Ermittlung der fremdvergleichskonformen Vergütung für die grenzüberschreitenden Geschäftsvorfälle der Steuerpflichtigen mit verbundenen Unternehmen kommen kann.

Die OECD-Verrechnungspreisleitlinien wurden 1995 in ihrer Originalfassung vom Rat der OECD zur Veröffentlichung freigegeben. 2009 wurden die Leitlinien teilweise aktualisiert, was vorrangig durch Änderungen des Kommentars zu Artikel 25 über Verständigungsverfahren zur Lösung grenzüberschreiten­der Steuerkonflikte sowie durch die Einführung eines neuen Absatzes 5 zu Artikel 25 zum Thema Schiedsverfahren bedingt war, die im Rahmen der Aktualisierung des OECD-Musterabkommens im Jahr 2008 erfolgte. In der Fassung aus dem Jahr 2010 wurden die Kapitel I-III erheblich überarbeitet, mit neuen Leitlinien
- zur Auswahl der unter den Gegebenheiten des Einzelfalls am besten geeigneten Verrechnungspreis­methode,
- zur praktischen Anwendung der geschäftsvorfallbezogenen Gewinnmethoden (geschäftsvorfallbezogene Nettomargenmethode und Gewinnaufteilungsmethode) sowie           
- zur Durchführung von Vergleichbarkeitsanalysen.   
Darüber hinaus wurde ein neues Kapitel IX zu den verrechnungspreisbezogenen Aspekten von Umstrukturierungen der Geschäftstätigkeit hinzugefügt. An den übrigen Abschnitten der Leitlinien wurden Änderungen zur Wahrung der Konsistenz vorgenommen.

This OECD publication provides statistics on international trade in services by partner country for 28 OECD countries plus the European Union (EU27), the Euro area, and Hong Kong, China as well as definitions and methodological notes. The data concern trade between residents and non-residents of countries and are reported within the framework of the Manual on Statistics of International Trade in Services.

This book includes summary tables of trade patterns listing the main trading partners for each country and by broad service category. Series are shown in US dollars and cover the period 2004-2008.

This publication, which is jointly produced by the OECD and Eurostat, includes statistics by detailed type of service on international trade in services for the 30 OECD countries, the European Union and the euro area as well as analysis, definitions and methodological notes. The data are reported within the framework of the fifth edition of the IMF's Balance of Payments Manual and the Extended Balance of Payments Services Classification (EBOPS), which is consistent with the balance of payments classification but is more detailed.

This book includes summary tables by country and by service category and zone totals for the European Union, Euro area, G7, NAFTA, OECD - Asia and Pacific,OECD - Europe and total OECD which are comparable. Tables for each individual OECD country and for the EU and the euro area showing data for detailed service categories are also provided. Series are shown in US dollars and cover the period 2000-2008.

The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the “arm’s length principle”, which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, transfer pricing is high on the agenda of tax administrators and taxpayers alike. Governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdictions and that the tax base reported by MNEs in their respective countries reflect the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation that may result from a dispute between two countries on the determination of an arm’s length remuneration for their cross-border transactions with associated enterprises.

After having been originally published in 1979, the OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995. A limited update was made in 2009, primarily to reflect the adoption, in the 2008 update of the Model Tax Convention, of a new paragraph 5 of Article 25 dealing with arbitration, and of changes to the Commentary on Article 25 on mutual agreement procedures to resolve cross-border tax disputes. In the 2010 edition, Chapters I-III were 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, was added. Consistency changes were made to the rest of the Guidelines.

This OECD publication provides statistics on international trade in services by partner country for 28 OECD countries plus the European Union (EU25 and EU27), the Euro area, and Hong Kong (SAR China) as well as definitions and methodological notes. The data concern trade between residents and non-residents of countries and are reported within the framework of the Manual on Statistics of International Trade in Services.

This book includes summary tables of trade patterns listing the main trading partners for each country and by broad service category. Series are shown in US dollars and cover the period 2004-2007.

This publication, which is jointly produced by the OECD and Eurostat, includes statistics by detailed type of service on international trade in services for the 30 OECD countries, the European Union and the euro area* as well as analysis, definitions and methodological notes. The data are reported within the framework of the fifth edition of the IMF's Balance of Payments Manual and the Extended Balance of Payments Services Classification (EBOPS), which is consistent with the balance of payments classification but is more detailed.

This book includes summary tables by country and by service category and zone totals for the European Union, Euro area, G7, NAFTA, OECD - Asia and Pacific, OECD - Europe and total OECD which are comparable. Tables for each individual OECD country and for the EU and the euro area showing data for detailed service categories are also provided. Series are shown in US dollars and cover the period 1999-2007.

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the application of the "arm's length principle" for valuation for tax purposes of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation that may result from a dispute between two countries on the determination of the arm’s length remuneration for their cross-border transactions with associated enterprises.

The OECD Transfer Pricing Guidelines clarifies these issues and were originally approved by the OECD Council in 1995. In this 2009 edition, some amendments have been made to Chapter IV, primarily to reflect the adoption, in the 2008 update of the Model Tax Convention, of a new paragraph 5 of Article 25 dealing with arbitration, and of changes to the Commentary on Article 25 on mutual agreement procedures to resolve cross-border tax disputes.

This publication, which is jointly produced by the OECD and Eurostat, includes statistics by detailed type of service on international trade in services for the 30 OECD countries as well as definitions and methodological notes. The data are reported within the framework of the fifth edition of the IMF's Balance of Payments Manual and the Extended Balance of Payments Services Classification (EBOPS), which is consistent with the balance of payments classification but is more detailed. 

This book includes summary tables by country and by service category and zone totals for the European Union (EU15 and EU25), euro area, G7, NAFTA, OECD-Asia and Pacific, OECD-Europe and total OECD which are comparable. Tables for each individual OECD country and for the EU and the euro area showing data for detailed service categories are also provided. Series are shown in US dollars and cover the period 1995-2003.