OECD Collection on Taxnet Pro™ makes it easy for you to access information on Transfer Pricing, Model Tax Conventions, selected Recommendations of Council, Country Economic Surveys, and Base Erosion and Profit Sharing with Taxnet Pro’s intuitive search templates, dynamic links to related content, cross-referencing, and more. You'll be able to easily search for key topics or quickly find guidance on issues you need to resolve.
The content on Taxnet Pro consists of the following Five subscriptions:
OECD Model Tax Convention
The OECD Model Tax Convention on Income and on Capital (OECD Model) and its Commentary provide the basic framework for the global international tax treaty regimes of almost all countries, including transfer pricing rules under Article 9 (Associated Enterprises) of the OECD Model.
The OECD Model Tax Convention includes articles on key international tax concepts such as determining when a multinational enterprise (MNE) has a taxable presence in a country other than the country of its incorporation (permanent establishment), and the dispute resolution (Competent Authority) process for resolving double taxation disputes between treaty countries.
OECD Transfer Pricing Guidelines
The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Guidelines) establish the arm's-length standard for determining the appropriate transfer price between related parties. The transfer pricing laws of member countries generally reflect the overall structure of the OECD Guidelines
OECD Recommendations of the Council
The OECD Recommendations of the Council provide topical guidance from the OECD on a broad range of economic and related topics.
OECD Country Economic Surveys
The OECD Country Economic Surveys provide a comprehensive analysis of developments for both OECD member and non-member countries, along with individual chapters covering key economic challenges being faced and recommendations for dealing with the challenges.
OECD Base Erosion and Profit Shifting (BEPS)
The BEPS library contains all BEPS reports and recommendations, press releases and articles and analysis published by OECD and any additional documents as the OECD publishes them, including all the reports and recommendations for the 15 action items:
• Addressing Base Erosion and Profit Shifting
• Action Plan on Base Erosion and Profit Shifting
• About BEPS
• Full library of 2015 Deliverables and Final Reports
• Full library of Discussion Drafts
• All BEPS FAQs
• All BEPS press releases
• And more...