International taxation: OECD organises a regional transfer pricing capacity building workshop in Accra for West African countries

As part of the Fiscal Transition Support Programme (FTSP) in West Africa, the OECD is organising a transfer pricing capacity building workshop from 5 to 7 March 2024 in Accra, Ghana, attended by representatives from 13 West African countries’ tax admin…

OECD and IGF receive public comments on a draft toolkit to support developing countries in addressing base erosion and profit shifting risks when pricing minerals (lithium)

On 6 November 2023, as part of the ongoing work of the OECD/IGF partnership on base erosion and profit shifting (BEPS) in the mining programme, the OECD and IGF sought public comments on a mineral pricing framework for lithium. The OECD and IGF are gr…

Tax challenges arising from digitalisation: Release of Amount B report to simplify transfer pricing rules and conforming changes to the Commentary of the OECD Model Tax Convention

On 19 February 2024, the OECD/G20 Inclusive Framework on BEPS released the report on Amount B of Pillar One, which provides a simplified and streamlined approach to the application of the arm’s length principle to baseline marketing and distribution ac…