Taxation
OECD leads the development of international tax rules, addressing tax barriers to trade and investment
while also tackling tax evasion and avoidance.
More information about this thematic collection
![image of VITARA Reference Guide: Organization image of VITARA Reference Guide: Organization](https://assets.oecdcode.org/covers/100/ab075e83.jpg)
VITARA Reference Guide: Organization
![image of Determining the Price of Minerals image of Determining the Price of Minerals](https://assets.oecdcode.org/covers/100/a607ff0a.jpg)
Determining the Price of Minerals
![image of Adapting intergovernmental fiscal transfers for the future image of Adapting intergovernmental fiscal transfers for the future](https://assets.oecdcode.org/covers/100/g2727116.jpg)
Adapting intergovernmental fiscal transfers for the future
![image of Navigating conflict and fostering co-operation in fiscal federalism image of Navigating conflict and fostering co-operation in fiscal federalism](https://assets.oecdcode.org/covers/100/g2727116.jpg)
Navigating conflict and fostering co-operation in fiscal federalism
![image of Gordon Brown shares how far we have come on the fight against tax evasion image of Gordon Brown shares how far we have come on the fight against tax evasion](https://assets.oecdcode.org/covers/100/286f5df7.jpg)
Gordon Brown shares how far we have come on the fight against tax evasion
![image of Corporate Tax Statistics 2023 image of Corporate Tax Statistics 2023](https://assets.oecdcode.org/covers/100/f1f07219.jpg)
Corporate Tax Statistics 2023
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.
Access OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022