OECD Taxation Working Paper No. 13: Taxes and Investment in Skills

This paper considers the influence of taxes on the financial incentive to invest in human capital and explores the tax treatment of private investment by individuals and employers in post-compulsory education and lifelong learning in 31 OECD countries,...

Public comments received on draft Implementation Package: Possible Improvements to Procedures for Tax Relief...

On 8 February 2010 the OECD released for public comment draft documentation (Implementation Package) for implementing a streamlined procedure for portfolio investors to claim reductions in withholding rates pursuant to tax treaties or domestic law in t...

Taxation: Commission requests The Netherlands to amend discriminatory tax rules on fiscal unities

European Commission - Press release Brussels, 16 June 2011 – The European Commission has formally requested The Netherlands to amend its tax legislation on fiscal unities (i.e. calculation of income tax of a group of companies on a consolidated basis...

IFRS Interpretations Committee appointments

The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), announced today appointments and reappointments to the IFRS Interpretations Committee.

G20 Leaders Summit: Financial Regulation Session

At this Financial Regulation Session of the G20 Leaders Summit, M. Gurría spoke of 'a comprehensive reform of the international financial architecture that should include financial inclusion, protection and education'.

Getting implementation of Solvency 2 right

Speech of M. Barnier

Reminder: Live webcast on the IASB’s agenda consultation 3 August

On Wednesday 3 August 2011 IASB staff will present a live webcast on the IASB’s consultation on its future agenda. The webcast will be held at 9am and 3pm in the afternoon including a question and answer session.

Taxing Wages: Country note for Turkey

This annual publication provides details of taxes paid on wages in all thirty-four member countries of the OECD.

OECD Working Party No. 6 releases a discussion draft on the revision of the...

OECD releases a discussion draft on the revision of the Safe Harbours section of the Transfer Pricing Guidelines.

African Tax Administration Forum seeks Executive Secretary at CEO level

The African Tax Administration Forum (ATAF), an African organisation promoting and facilitating mutual co-operation among African Tax Administrations with the aim of improving the efficacy of their tax legislation and administrations, is seeking an Exe...

Revenue Statistics country note for the United Kingdom

Revenue Statistics: Country note for the United Kingdom

Discussion on VAT policy design and application of VAT to international trade.

OECD experts meet to discuss VAT policy design and application of VAT to international trade.</STRO

IFRS Foundation to enhance IFRS Taxonomy to reflect common reporting practice

The IFRS Foundation today announced that it will publish supplementary tags for the IFRS (International Financial Reporting Standards) Taxonomy that reflect disclosures that are commonly reported by entities in their IFRS financial statements.

EU law: Commission acts to ensure that European legislation is fully and properly implemented

MEMO/11/739 Brussels, 27 October 2011 BUDGET EMPLOYMENT ENTERPRISE ENVIRONMENT HOME AFFAIRS DIGITAL AGENDA JUSTICE INTERNAL MARKET TRANSPORT HEALTH & CONSUMERS TAX & CUSTOMS AT 1246 1283 BE 1264 1282 1252 BG 1276 CY 1277 CZ 1245 DE 1247 1248 1283 DK 12...

Revenue Statistics country note for the United States

Revenue Statistics: Country note for the United States

Tax: Revenues rising slowly across the OECD

In most OECD countries tax revenues are continuing to rise in relation to GDP from the 2008-09 declines seen at the beginning of the crisis, according to OECD’s annual Revenue Statistics. OECD countries collected about 34.0% of GDP in taxes in 2011, compared with 33.8% in 2010.

Liberia expands its network for international exchange of tax information

The Republic of Liberia has signed an agreement allowing for exchange of tax information with Ghana on 24 February 2011. Liberia’s signing with Ghana brings their total to 12 agreements that meet the internationally agreed tax standard.

Taxing Wages: Country note for Hungary

This annual publication provides details of taxes paid on wages in all thirty-four member countries of the OECD.

Revised complete edition of public comments received on the discussion draft on the Transfer...

On 6 June 2012, the OECD released an invitation to comment on a discussion draft on the Transfer Pricing Aspects of Intangibles. The comments received in response to this invitation have been published. This edition replaces the previous edition rele...

Taxing Wages: Country note for Poland

This annual publication provides details of taxes paid on wages in all thirty-four member countries of the OECD.

Fourth meeting of the Global Forum on Transparency and Exchange of Information for Tax...

We no longer talk about commitments to change; today, we are making change happen. We are implementing the now universally accepted international standard of transparency and exchange of information, said OECD Secretary-General.

Taxation: Commission requests Belgium to amend property tax legislation

IP/11/427 Brussels, 6 April 2011 The European Commission has formally requested Belgium to amend its tax legislation which provides for tax exemption of certain types of real estate located in Belgium so as to ensure its compliance with EU rules on the...

Frequently Asked Questions: European Commission seeks tougher rules to protect taxpayers’ money from fraud

MEMO/11/343 Brussels, 26 May 2011 What is the purpose of the Communication on the protection of the financial interests of the EU? Protecting taxpayers from fraud and other crimes against the EU budget is a top priority for the Commission....

OECD Model Tax Convention: revised discussion draft on tax treaty issues related to emissions...

The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on tax treaty issues related to emissions permits/credits, which addresses the application of the provisions of the OECD Model Tax Convention to the cross-border...

OECD invites comments on certain transfer pricing timing issues

The OECD Secretariat invites public comments on certain timing issues related to transfer pricing, in connection with the OECD’s work on intangibles and other projects. Comment on these issues is requested before 14 September 2012 and should be sent...

Taxing Wages: Country note for Canada

This annual publication provides details of taxes paid on wages in all thirty-four member countries of the OECD.
- Publicitate -

STIRI RECENTE