OECD Model Tax Convention: Public comments received on the discussion draft on tax treaty...

On 31 May 2011, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the application of the provisions of the OECD Model Tax Convention to the cross-border trading of emissions permits. The OECD has now published the c...

OECD welcomes progress towards revision of the Russian Federation’s transfer pricing law

OECD Secretary-General, Angel Gurría, welcomed the recent proposal of new draft transfer pricing legislation by the Russian Federation’s Ministry of Finance.

Tax: Laws in some countries do not meet global standards

The Global Forum on Transparency and Exchange of Information for Tax purposes, hosted by the OECD, has released ten reports which evaluate jurisdictions’ commitment to tax transparency and examine whether information is made available and accessible ...

Public comments received on the discussion draft on the meaning of “beneficial owner” in...

On 29 April 2011, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention. The OECD has now published the comments received on this consultation draft.

OECD invites public comments on a discussion draft on technical changes to be included...

The OECD Committee on Fiscal Affairs invites public comments on a discussion draft that includes various technical changes to be included in the next update to the OECD Model Tax Convention.

Tax reform can create jobs

High unemployment rates, in the wake of the financial and economic crisis, have governments scrambling to create jobs. A new OECD report suggests that well-targeted tax reforms can encourage employers to hire more people and the jobless to look for em...

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...

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...

OECD experts meet to discuss VAT policy design and application of VAT to international...

On 8 and 9 November, delegates from Working Party N° 9 on Consumption Taxes met in Paris to discuss policy issues on the design and operation of Value Added Taxes (“VAT” and its equivalent, called “Goods and Services Taxes” – “GST” in c...

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...

Tax Transparency: Presentation of the Report on progress made against international tax evasion

In his presentation of the Report on progress made against international tax evasion to G20 Finance Ministers, Pier Carlo Padoan noted that 500 information exchange agreements have been signed since last ministerial meeting in Gyeonju. More than 40 pee...

Tax : Average tax burden on workers’ earnings fell in most OECD countries last...

Average tax and social security burdens on employment incomes fell slightly in 24 out of 30 OECD countries last year as governments struggled to shore up faltering economies amid the worst recession in decades. But whether this trend will continue this...

Taxing Wages: Average tax burden on workers’ earnings starts to rise again, putting pressure...

The average tax and social security burdens on employment incomes rose in most countries in 2010, reversing a trend toward declining tax burdens seen in previous years, according to a new OECD report. In most cases, though, any rise reported was small.

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

OECD Model Tax Convention: a discussion draft on the meaning of “beneficial owner” is...

The OECD Committee on Fiscal Affairs invites public comments on proposed changes to the Commentary on Articles 10, 11 and 12 of the OECD Model Tax Convention. The purpose of these changes is to clarify how the term “beneficial owner”, which is used...

OECD: Discussion Draft on transfer pricing documentation and country-by-counrty reporting

Action 13 of the BEPS - Base Erosion and Profit Shifting Action Plan released on 19 July 2013 calls for a review of the existing transfer...

Jurisdictions move towards full tax transparency

Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.

First Meeting of the OECD Global Forum on Value Added Tax (VAT)

Secretary-General Angel Gurría provided closing remarks at the first meeting of the OECD Global Forum on Value Added Tax (VAT) held in Paris. The meeting focused on designing efficient and equitable VAT systems and analyzing their impacts on international trade.

Heads of Tax Administration agree global actions to meet global challenges

The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project and the move to automatic exchange of financial account information took centre stage when Heads of Tax...

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

On 6 June 2012, the OECD released an invitation to comment on a discussion draft on timing issues relating to transfer pricing. The comments received in response to this invitation have been published. This edition replaces the previous edition releas...

A boost to multilateral tax cooperation: 15 countries sign updated Convention on Mutual Administrative...

The OECD and the Council of Europe have developed a Protocol amending the multilateral Convention on Mutual Administrative Assistance in Tax Matters. Today, the updated Convention was presented to Ministers and Ambassadors attending the annual OECD Min...

OECD report on bank secrecy to finance ministers at G20 Summit

A report on bank secrecy and tackling tax evasion presented by OECD Secretary-General Angel Gurría to finance ministers at the Cannes G20 summit today.

Argentina becomes the first South American country to become a Party to the Multilateral...

Today Argentina has deposited its instrument of ratification making Argentina the first country from South America to become a Party to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and allowing it to benefit from cross...

Tax Policy Working Papers

Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centres work on taxation with the main focus on tax policy related issues.

OECD and ATAF strengthen tax co-operation with Africa

The OECD and the African Tax Administration Forum (ATAF) have signed a Memorandum of Co-operation, agreeing to work together to improve tax systems in Africa.

OECD Working Group on Bribery – 2013 Annual Report

This report provides a brief overview of the OECD Anti-Bribery Convention and how it works. It also outlines how the Working Group on Bribery contributes to the global fight against corruption.

OECD: Disclosure initiatives on the rise

Senior officials from more than 20 countries met in London on 10-11 March 2011 to discuss disclosure initiatives and other recent developments in the area of anti-avoidance. Mr David Gauke MP, UK Exchequer Secretary to the Treasury and Mr. Jeffrey Owen...

Spain signs updated Convention on Mutual Administrative Assistance in Tax Matters

Today Spain became the 19th country to sign the Protocol amending the multilateral Convention on Mutual Administrative Assistance in Tax Matters.

OECD publishes comments received on the new Draft Handbook on Transfer Pricing Risk Assessment

On 30 April 2013, the OECD invited comments from interested parties on the new Draft Handbook on Transfer Pricing Risk Assessment, produced by the Steering Committee of the OECD Global Forum on Transfer Pricing. The OECD now publishes the comments rece...

Tax: Uruguay’s tax transparency improving, says OECD’s Gurría

Uruguay has signed 7 new agreements providing for the exchange of tax information, showing its willingness to implement the global standards.

STIRI RECENTE

Modificările la Codul fiscal şi măsurile fiscale aprobate prin OUG 89/2018

Prin OUG 89/2018 au fost aprobate o serie de modificări la Codul fiscal, precum şi o serie de alte măsuri fiscale. Pe scurt, Ordonanța de...

OUG 89/2018 – Măsuri fiscal-bugetare, modificarea, completarea Codului fiscal, Legii finanţelor publice locale, altor...

OUG 89/2018 - măsuri fiscal-bugetare și pentru modificarea și completarea unor acte normative 2018-10-09 - Publicata în MONITORUL OFICIAL nr. 854 din 9 octombrie 2018 ORDONANȚĂ...

Ghid fiscal 2018 pentru veniturile din investiţii – impozit, contribuţii

Prezentul ghid fiscal prezintă şi explică reglementările şi obligaţiile fiscale pentru persoanele care obţin venituri din investiţii (dividende, dobânzi, transferul titlurilor de valoare, aur...
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