The OECD is critical to the process of reaching a consensus on standards for resolving international tax disputes. The OECD has published and periodically revises the "Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations," which the tax authorities of member governments use to resolve disputes on the proper pricing for cross-border transactions, and the "Model Tax Convention on Income and on Capital" and accompanying commentary, which member governments use to negotiate and interpret tax treaties. Its 30 member governments oversee the world's major industrialized economies.
November 21, 2003
Henry J. Birnkrant Participates in Organization for Economic Cooperation & Development ("OECD")
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