OECD Tax Library

The OECD Tax Package contains:

• OECD Model Tax Convention on Income and on Capital (OECMCQ)
• OECD Transfer Pricing Guidelines (OECTGQ)
• OECD Selected Recommendations of the Council (OECRCQ)

Now you can save time by accessing a comprehensive, up-to-date collection of OECD source materials on the same Checkpoint platform as our expert analysis on international taxation, with the OECD Tax Package on Checkpoint.

The OECD Tax Package on Checkpoint offers users:

OECD Model Tax Convention on Income and on Capital
The OECD Model Tax Convention on Income and on Capital (OECD Model) and its Commentary provides 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 for Multinational Enterprises and Tax Administrations
The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Guidelines) establishes 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 Selected Recommendations of the Council
The OECD Selected Recommendations of the Council provides topical guidance from the OECD on a broad range of economic and related topics.

This suite of OECD materials provides global international tax and accounting professionals with convenient access to these critical documents on the industry leading Checkpoint platform.