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Recent OECD Developments – Transfer Pricing and Permanent Establishments

EMEA Dbriefs

30 January 2013, 1.00 pm CET

Host: Achim Roeder

Presenters: John Henshall, Alison Lobb

The OECD has been continuing its work on many projects affecting the taxation of multinational entities, including the transfer pricing of intangibles and definition of permanent establishments. At the same time, the United Nations has published its Practical Transfer Pricing Manual for Developing Countries. What does your organisation need to know to keep up to speed with the latest developments? We'll discuss:

  • Update on the transfer pricing of intangibles project.
  • Proposed changes to the Commentary on Article 5 of the OECD Model Treaty on permanent establishments.
  • Summary of the UN’s Practical Transfer Pricing Manual for Developing Countries, and alignment with OECD principles.

Learn more about the latest developments from the OECD.

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