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image of Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2022 (Second Round, Phase 1)

Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2022 (Second Round, Phase 1)

This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Pakistan. It refers to Phase 1 only (Legal and Regulatory Framework).
image of Global Forum on Transparency and Exchange of Information for Tax Purposes: Finland 2022 (Second Round)

Global Forum on Transparency and Exchange of Information for Tax Purposes: Finland 2022 (Second Round)

This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Finland.
image of Ageing and the long-run fiscal sustainability of health care across levels of government

Ageing and the long-run fiscal sustainability of health care across levels of government

OECD economies are undergoing a seemingly inevitable process of population ageing that has been changing income and consumption patterns. Notably, the demand for health services is expected to increase, while labour forces are projected to shrink....
image of Taxation of part-time work in the OECD

Taxation of part-time work in the OECD

The share of part-time employment in total employment has risen in most OECD countries over the past decades. While this is often associated with increased female labour force participation and the desire of many workers to achieve an improved...
Multimedia
image of Digitalisation: “The global tax rules are changing.” – Pascal Saint-Amans, OECD tax chief

Digitalisation: “The global tax rules are changing.” – Pascal Saint-Amans, OECD tax chief

The OECD has secured an agreement among 127 countries and jurisdictions to spearhead talks on changing the rules of the taxation game: shifting more taxing rights to market jurisdictions where goods and services—digital or not—are being consumed…away...
Statistics
image of Revenue Statistics in Latin America and the Caribbean 2022

Revenue Statistics in Latin America and the Caribbean 2022

This report compiles comparable tax revenue statistics over the period 1990-2020 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the...
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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.

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