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.

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: 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 evasion: Pressure to end tax evasion grows as the Global Forum publishes new...

The Global Forum on Transparency and Exchange of Information for Tax Purposes has just completed peer reviews of 11 jurisdictions. This brings to 70 the number of peer review reports completed since March 2010.

OECD: Comments received on the definition of “permanent establishment” – Article 5 of the...

On 25 June 2013, the OECD released for public comment a discussion draft on the tax treatment of various payments that may be made following the termination of an employment. The OECD has now published the comments received on this discussion draft.

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...

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.

Revenue Statistics country note for Austria

Revenue Statistics: Country note for Austria

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.

Revenue Statistics country note for Poland

Revenue Statistics: Country note for Poland

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.

Tax: Global Forum delivers concrete results to the Cannes G20 Summit

“Governments have signed more than 700 agreements to exchange tax information. These agreements have already yielded €14 billion in additional revenues, to 20 countries, from more than 100 000 tax payers who had hidden assets offshore.”

OECD: Making fiscal decentralisation work

Hundreds of thousands of elected sub-national governments worldwide provide services and levy taxes on residents and companies.

Tax: OECD updates OECD Model Tax Convention to extend information requests to groups

The OECD has updated Article 26 of the OECD Model Tax Convention, which sets out the international standard on exchange of information. The standard provides for information exchange on request, where the information is “foreseeably relevant” for the administration of the taxes of the requesting party, regardless of bank secrecy and a domestic tax interest.

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...

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.

Rising tax revenues: a key to economic development in Latin American countries

Increased domestic resource mobilization is widely accepted as crucial for countries to successfully meet the challenges of development and achieve higher living standards for all their people.

Tax: The Global Forum keeps up the pressure

New reports by the Global Forum on Transparency and Exchange of Information for Tax purposes assess its members ability to stop international tax evasion.

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.

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 definition of “permanent establishment” in...

On 12 October 2011, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the definition of “permanent establishment” in the OECD Model Tax Convention. The OECD has now published the comments received on this consul...

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.

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...

Global Forum on tax transparency welcomes new members and reviews 12 countries

At the Global Forum in Cape Town, South Africa, delegates from 81 jurisdictions and 11 international organisations evaluated whether all Forum members are exchanging tax information effectively.

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...

OECD invites comments on the scoping of its future project on the Transfer Pricing...

from 2-Jul-2010 to 15-Sept-2010The OECD is considering starting a new project on the Transfer Pricing Aspects of Intangibles and is inviting comments from interested parties on the scoping of such a project. Comments should be sent before 15 September ...

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.

A boost to transparency and international tax co-operation

International efforts to combat tax evasion and avoidance got a boost today as additional countries and jurisdictions agreed to join more than 60 other countries in tax co-operation through a key multilateral tax instrument during the first day of a gl...
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