Tax reference model – application software solutions being used to support revenue administration in...

Most revenue bodies have taken a unique approach to the selection & development of IT applications to support their business. Very little has yet been done to develop common solutions to common business needs. This report describes a capability mod...

Supporting the Development of More Effective Tax Systems

This new report responds to the G-20 Development Working Group request for a report on supporting the development of more effective tax systems in developing countries.

OECD invites public comments on the Revised Discussion Draft on Transfer Pricing Aspects of...

The OECD released for public comment a Revised Discussion Draft on Transfer Pricing Aspects of Intangibles. The Revised Discussion Draft updates and expands an earlier discussion draft released in June 2012 to reflect comments received and further dis...

Social Media Technologies and Tax Administration

This information note summarises the findings of a survey conducted by the Forum on Tax Administration’s Taxpayer Services Sub-group to assess the extent to which tax administrations are making use of social media. The note also provides background i...

OECD Tax: What the BEPS are we talking about?

“Recently more and more enterprises organised abroad by American firms have arranged their corporate structures aided by artificial arrangements between parent and subsidiary regarding intercompany pricing, the transfer of patent licensing rights, the shifting of management fees, and similar practices[...] in order to reduce sharply or eliminate completely their tax liabilities both at home and abroad.”

India signs international tax agreement

India has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement which promotes international co-operation while respecting the rights of taxpayers.

Colombia and Mexico sign international tax, human rights and clean business standards

Colombia and Mexico are a step closer to benefiting from cross border tax co-operation and information sharing. Colombia has signed, and Mexico has deposited its instrument of ratification for the Multilateral Convention on Mutual Administrative Assist...

OECD releases a scoping document for its new project on the transfer pricing aspects...

Following an intensive consultation process in 2010, the OECD has now released a scoping document for its new project on the transfer pricing aspects of intangibles which was approved by the Committee on Fiscal Affairs on 25 January 2011.

Revenue Statistics country note for the Slovak Republic

Revenue Statistics: Country note for the Slovak Republic

2013 OECD International Tax Conference – 3-4 Jun 2013, Washington DC

03 - 04 Jun 2013 - Washington D.C. – United States - The Four Seasons Hotel United States Council for International Business (USCIB), Organisation for...

Survey of trends and developments in the use of electronic services for taxpayer service...

The OECD FTA surveys member and selected non-member countries to assess revenue body progress with, and plans for, the deployment of modern electronic services in taxpayer service delivery. The latest survey report (also available in French and Spanish...

New Chair of the OECD’s Committee on Fiscal Affairs elected

The OECD is pleased to announce the appointment of a new Chair of its Committee on Fiscal Affairs (CFA), Mr. Masatsugu Asakawa of Japan who will take up his duties in June 2011.

Tax Challenges of the Digital Economy | Comments received by OECD

On 22 November 2013, a request for input on the tax challenges of the digital economy was published on the OECD website, with a deadline of...

Discussion Draft on transfer pricing documentation and country-by-country reporting released for public comment

Interested parties are invited to comment on this paper prepared by the OECD in the context of revision to Chapter V of the Transfer Pricing Guidelines.

Taxing Wages: Country note for Chile

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

Public comments received on the discussion draft on the application of Article 17 (Artistes...

On 23 April 2010, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the application of Article 17 (Artistes and Sportsmen) of the Model Tax Convention. The OECD has now published the comments received on this consul...

Tax : OECD and India to enhance cooperation

The OECD and India have announced plans to strengthen ongoing co-operation on tax-related issues through the development of a three-year partnership that will provide greater opportunities for structured dialogue and information sharing.

OECD updates Multi-Country Analysis of Existing Transfer Pricing Simplification Measures

As part of its project to improve the administrative aspects of transfer pricing, the OECD had conducted a survey concerning measures existing in countries to simplify the application of transfer pricing rules. The key findings and the country response...

Tax: Joining forces to fight financial crime and illicit activities

Financial crimes, including corruption, tax fraud and money laundering, are a threat to all countries, both developing and developed. The sums are vast. Estimates have put total proceeds from all illicit activities at 3.6% of global GDP. Recognizing th...

Revenue Statistics country note for Spain

Revenue Statistics: Country note for Spain

Tax administration: OECD publishes new comparative information on OECD and other advanced and emerging...

This fifth edition describes institutional setups, organisational arrangements and reforms, aspects of strategic management and human resource management, resources for tax administration, important areas of operational performance, the use of technolo...

Latin America: Tax revenues are rising, but still low and varied among countries

Tax revenues in Latin American countries are lower as a proportion of their national incomes than in most OECD countries, but are rising slowly. Revenue Statistics in Latin America shows that the average tax revenue to GDP ratio in the 15 Latin America...

Morocco signs the Convention on Mutual Administrative Assistance in Tax Matters

Morocco has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement developed jointly by the Council of Europe and the OECD. Morocco is the 45th country to sign the Multilateral Convention since it was update...

Tax Commissioners unite to fight tax fraud

The Forum on Tax Administration - Tax Commissioners from 45 countries - has been meeting in Moscow for the past two days. And released this comuniqué.

Revenue Statistics country note for The Netherlands

Revenue Statistics: Country note for The Netherlands

OECD releases a discussion draft on the definition of “permanent establishment” in the OECD...

from 12 October 2011 to 10 February 2012 The OECD Committee on Fiscal Affairs invites public comments on proposed changes to the Commentary on Article 5 (Permanent Establishment) of the OECD Model Tax Convention. The purpose of these changes is to cla...

Taxing Wages: Country note for Austria

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

Tackling Aggressive Tax Planning through Improved Transparency and Disclosure

Aggressive tax planning is a major risk to the revenue base of many countries. Countries have developed a number of strategies to deal with aggressive tax planning. This report, approved by all OECD members, covers a range of approaches from mandatory ...

China joins international efforts to end tax evasion

China signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters at a ceremony today at the OECD. All G20 countries have now fulfilled the commitment they made at the Cannes G20 Summit to sign the Convention and move towards ...

Tax burdens on labour income in OECD countries continue to rise

New data show that across OECD countries the average tax and social security burden on employment incomes increased by 0.1 of a percentage point to 35.6 per cent in 2012. It increased in 19 out of 34 countries, fell in 14, and remained unchanged in 1.

STIRI RECENTE

Modificări la Codul fiscal 2018 – PROIECT OUG

Prin proiectul de OUG publicat de Ministerul Finantelor Publice pe 29 septembrie sunt propuse o serie de modificări ale Codului Fiscal. Principalele modoficiră propuse...

HG 714/2018 – Indemnizaţia de deplasare/detașare, alocația de cazare – Drepturi şi obligaţii personal...

HG 714/2018 - Drepturile și obligațiile personalului autorităților și instituțiilor publice pe perioada delegării și detașării în altă localitate, precum și în cazul deplasării...

Măsuri fiscal – bugetare – PROIECT OUG

Ministerul Finantelor Publice a lansat in dezbatere publica proiectul de OUG privind unele măsuri fiscal – bugetare și pentru modificarea unor acte normative. Proiectul cuprinde...
- Publicitate -