"Fighting Tax Crime: The Ten Global Principles" sets out the essential principles for effectively fighting tax crimes. It covers the legal, institutional, administrative, and operational aspects that countries should put in place in order to fight effectively tax crimes and other financial crimes.Read more
The toolkit puts the search for comparables information into context, providing an outline of the comparability analysis process, and cross-references to more detailed guidance material where needed. In particular, the importance of accurately delineating the transaction under review is emphasised. This essential first step drives the selection of the most appropriate transfer pricing method and the subsequent criteria for the search for comparables.Read more
With tax playing an important role in the response to the Covid-19 pandemic, the OECD has developed this compilation of tax policy measures taken by governments so far.Read more
Our work on global relations and development ensures that developing countries receive effective support to build the capacity to implement international tax standards, and establishes effective partnerships with a range of stakeholders. Read more about our work.
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With tax playing an important role in the response to the coronavirus (Covid-19) pandemic, the OECD has outlined a range of emergency tax measures governments could adopt to curb the economic fallout of the crisis, and has developed a compilation of all tax measures taken by governments so far.
For more information, visit our dedicated Covid-19 platform: www.mxjevk.cn/coronavirus/en/