This third edition of the OECD Style Guide is designed to help draft and organise published material so that readers can easily navigate, understand and access OECD analysis, statistics and information.

This third edition of the OECD Style Guide is designed to help draft and organise published material so that readers can easily navigate, understand and access OECD analysis, statistics and information. It does so by 1) providing basic guidelines that meet the needs of our mostly online audiences, 2) offering tips on good writing, and 3) setting out the standards and conventions that should be used to ensure coherence and clarity across all OECD information, on all communications platforms.

These Guidelines represent the first attempt to provide international recommendations on collecting, publishing, and analysing subjective well-being data.

This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.

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 reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.

"Formerly known as the International Citation Manual"--p. xv.