OECD: Standardul global pentru schimbul automat de informaţii fiscale

Ca masura importanta spre a asigura o transparenta sporita si pentru a pune capat confidentialitatii bancare in probleme fiscale, OCDE a lansat varianta integrala...

OECD: Comparative Information Series (2010)

This report is a unique and comprehensive survey of tax administration arrangements, practices and performance across 49 countries. This fourth edition describes institutional setups, elements of the legislative and administrative framework, aspects of...

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.

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...

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...

OECD releases draft Commentary on the International VAT Neutrality Guidelines

The OECD Committee on Fiscal Affairs (CFA) invites public comments on the draft Commentary on the International VAT Neutrality Guidelines. This draft Commentary provides guidance on the practical implementation of the six International VAT Neutrality G...

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...

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 : Commissioners co-ordinate actions to address international compliance and taxpayer service

The sixth meeting of the Forum on Tax Administration was held 15-16 September, 2010 in Istanbul, Turkey where tax commissioners met to discuss a range of issues associated with administering tax systems in the current climate.

OECD: Global Forum moves towards automatic exchange of tax information and transparency

The international community has taken new steps to strengthen transparency and boost the comprehensive exchange of information between governments worldwide.

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...

Taxing Wages: Country note for Estonia

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

Closing tax gaps – OECD launches Action Plan on Base Erosion and Profit Shifting

National tax laws have not kept pace with the globalisation of corporations and the digital economy, leaving gaps that can be exploited by multi-national corporations to artificially reduce their taxes.

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.

OECD approves updates to Model Tax Convention, Transfer Pricing Guidelines and Report on Attribution...

The OECD Council today approved the 2010 updates to the OECD’s Model Tax Convention, the 1995 Transfer Pricing Guidelines and the 2008 Report on the Attribution of Profits to Permanent Establishments. The updates are the result of several years of wo...

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...

Pascal Saint-Amans appointed new director of the OECD’s tax centre

Mr. Pascal Saint-Amans has been appointed Director of the Centre for Tax Policy and Administration (CTP). He will take up his duties on 1st February 2012 upon the retirement of Mr. Jeffrey Owens.

OECD approves the revision of Section on safe harbours in the Transfer Pricing Guidelines

The OECD Council has approved the revision of Section E on safe harbours in Chapter IV of the Transfer Pricing Guidelines. New guidance provides opportunities for countries to relieve some compliance burdens and to provide greater certainty for cases i...

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 ...

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.

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: G20 countries strengthen international tax co-operation

"Tax co-operation and compliance are of crucial importance for all countries and citizens - and not only in times of a tight fiscal and budgetary environment,” said OECD Secretary-General Angel Gurría from the Cannes G20 Summit.

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.

Costa Rica expands its network for international exchange of tax information

Costa Rica has recently signed agreements allowing for exchange of tax information with Australia and the Nordic economies, bringing its total network of exchange of information treaties to 12 and moving it to the list of jurisdictions considered to ha...

Global Forum Secretariat and United Arab Emirates enhance co-operation to improve tax transparency in...

The Global Forum Secretariat enters into a Memorandum of Understanding with the United Arab Emirates, confirming UAE’s commitment to the Global Forum’s work on transparency and exchange of information.

OECD invites comments on new project on the administrative aspects of transfer pricing

The OECD has launched a project on the administrative aspects of transfer pricing. It includes a survey of existing simplification measures, the development of a new Internet-based platform for the sharing of experience among tax officials on transfer...

Revenue Statistics country note for Mexico

Revenue Statistics: Country note for Mexico

Tax revenues stabilise in OECD countries in 2010

OECD countries acknowledge that taxes must play a role in the process of fiscal consolidation as they battle unprecedented budget deficits. In 2010, the majority of OECD governments have stabilised their tax to GDP, with the average ratio moving up sli...

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...

OECD releases discussion draft on the application of Article 17 (Artistes and Sportsmen) of...

From 23 April to 31 July 2010 The OECD Committee on Fiscal Affairs invites public comments on draft changes to the Commentary on Article 17 of the OECD Model Tax Convention, which deals with cross-border income derived from the activities of entertain...

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Formulare tipizate privind impozitele si taxele locale [format editabil]

Chitanţa pentru creanţele bugetelor locale Proces verbal de adjudecare pentru bunuri mobile Proces verbal de adjudecare pentru bunuri imobile sau pentru ansamblu de bunuri Declaraţie fiscală pentru...

ANAF ONLINE: Formularul 230 se poate depune ONLINE – Cererea pentru direcționarea a 2%...

Prin serviciul online ANAF - Spatiul Privat Virtual - SPV, se poate depune online formularul 230 (CEREREA privind destinatia sumei reprezentand pana la 2%...

FOREXEBUG – Sistemul electronic de raportare a situaţiilor financiare din sectorul public

Ministerul Finanțelor Publice implementează proiectului “Creşterea responsabilizării administraţiei publice prin modernizarea sistemului informatic pentru raportarea situaţiilor financiare ale instituţiilor publice (FOREXEBUG)”, cod SMIS 34952,...
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