OECD

'Model Tax Convention on Income and on Capital'

Bog | Engelsk

This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without t

'OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 '

Bog | Engelsk

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 re