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...

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 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 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...

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...

OECD consults on transfer pricing matters

Today, the OECD held a public consultation on transfer pricing topics at the OECD headquarters in Paris. The meeting was attended by delegates from more than 35 countries and by more than 150 representatives of business, academia, civil society and the...

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...

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...

OECD invites public comments on a discussion draft on proposed changes to the provisions...

The OECD invites public comments on a discussion draft that includes proposed changes to the OECD Model Tax Convention dealing with the operation of ships and aircraft in international traffic.

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 meets with business commentators on the scoping of its project on the transfer...

On 9 November 2010, Working Party No. 6 met with commentators from the private sector to discuss the scoping of its new project on the Transfer Pricing Aspects of Intangibles. The agenda for the day has now been published.

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...

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...

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...

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 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.

Taxing Wages: Country note for Slovenia

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

Revenue Statistics country note for Germany

Revenue Statistics: Country note for Germany

OECD publishes comments received on the Tax Challenges of the Digital Economy

On 22 November 2013, a request for public comments on the tax challenges of the digital economy was launched. The OECD now publishes the comments received.

Revenue Statistics country note for New Zealand

Revenue Statistics: Country note for New Zealand

Taxing Wages: Country note for Sweden

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

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...

Taxing Wages: Country note for Luxembourg

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

OECD Model Tax Convention: a discussion draft on tax treaty issues related to the...

The OECD Committee on Fiscal Affairs invites public comments on its preliminary analysis of the tax treaty issues related to the trading of emissions permits. This analysis addresses the application of the provisions of the OECD Model Tax Convention to...

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 ...

OECD: Making fiscal decentralisation work

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

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.

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...

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.

Peer Review Report of Luxembourg – Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Luxembourg.

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