OECD Fiscal Decentralised Database

The OECD fiscal decentralisation database provides comparative information on indicators analysed by level of government sector for OECD member countries between 1995 and 2009.

New Head of the Tax Treaty, Transfer Pricing and Financial Transactions Division is appointed

Ms. Marlies de Ruiter has been appointed Head of the Tax Treaty, Transfer Pricing and Financial Transactions Division of the OECD's Center for Tax Policy and Administration to replace Mary Bennett. She will take up her duties on 1 February 2012.

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.

Tax: Co-operation boosted as Global Forum publishes new reports

The Global Forum has adopted nine new peer review reports and three supplementary reports. This brings to 79 the total number of reports adopted, with a further 17 reviews under way. The focus will now shift to exchange of information in practice with ...

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 ...

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 int...

Revenue Statistics country note for Australia

Revenue Statistics: Country note for Australia

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.

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.

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...

Draft Commentary on the International VAT Neutrality Guidelines

The OECD's 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...

Revenue Statistics country note for Mexico

Revenue Statistics: Country note for Mexico

Green growth : Environmental taxation can spur innovation, says OECD

“To achieve a greener future we need new technologies that can lower the cost of saving the planet,” says OECD Secretary-General Angel Gurría. Governments could make better use of environmental taxes to discourage polluting activities and boost in...

OECD releases a discussion draft on the transfer pricing aspects of intangibles

Working Party No. 6 of the OECD Committee on Fiscal Affairs invites public comments on proposed revisions of the provisions of Chapter VI of the OECD Transfer Pricing Guidelines; and a proposed revision of the Annex to Chapter VI. Comments on the propo...

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...

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...

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.

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: Governments concerned that some corporations unfairly claim losses to avoid taxes

The economic crisis means global corporate losses have increased significantly. Though most of these claims are justified, some corporations use ‘aggressive tax planning’ to avoid taxes. Governments are working together to detect and deter ...

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.

Taxation: reforms to improve economic performance

Many governments are facing historic high levels of deficit and debt. Public spending has risen and they are taking in less money as tax revenues fall - more than 10% in some countries. Governments are attempting to consolidate their budgets, looking f...

OECD Model Tax Convention: revised discussion draft on tax treaty issues related to emissions...

The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on tax treaty issues related to emissions permits/credits, which addresses the application of the provisions of the OECD Model Tax Convention to the cross-border...

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

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

Public comments received on draft Implementation Package: Possible Improvements to Procedures for Tax Relief...

On 8 February 2010 the OECD released for public comment draft documentation (Implementation Package) for implementing a streamlined procedure for portfolio investors to claim reductions in withholding rates pursuant to tax treaties or domestic law in t...

Taxing Wages: Country note for New Zealand

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

Revenue Statistics country note for Luxembourg

Revenue Statistics: Country note for Luxembourg

How tax can tackle the job crisis

Taxes affect incentives on both sides of the labour market. They can discourage employers from hiring, would-be employees from taking up work, and current employees from working longer and harder. Cutting taxes can increase employment, but how can this...

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 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...

Tax: OECD launches Tax Inspectors Without Borders

The OECD’s Task Force on Tax and Development, meeting in Cape Town, South Africa, launches Tax Inspectors Without Borders/ Inspecteurs des impôts sans frontières – a new initiative to help developing countries bolster their domestic revenues by making their tax systems fairer and more effective.

STIRI RECENTE

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...

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...

Măsurile legislative cu impact major aprobate prin OUG 114/2018 – sinteza

Prin Ordonanța de urgență 114/2018, Guvernul a aprobat o serie modificări legislative cu impact major asupra industriilor serviciilor financiare, energiei electrice, jocurilor de noroc,...
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