OECD meets with business commentators on definitional and ownership issues related to transfer pricing...

On 7-9 November 2011, Working Party No. 6’s Special Session on the Transfer Pricing Aspects of Intangibles met with private sector representatives to discuss definitional and ownership issues related to intangibles. The agenda for the meeting, prese...

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.

Taxing Wages: Country note for France

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

OECD Tax: What the BEPS are we talking about?

“Recently more and more enterprises organised abroad by American firms have arranged their corporate structures aided by artificial arrangements between parent and subsidiary regarding intercompany pricing, the transfer of patent licensing rights, the shifting of management fees, and similar practices[...] in order to reduce sharply or eliminate completely their tax liabilities both at home and abroad.”

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.

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...

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...

Revenue Statistics country note for The Netherlands

Revenue Statistics: Country note for The Netherlands

Revenue Statistics country note for Finland

Revenue Statistics: Country note for Finland

Revenue Statistics country note for Korea

Revenue Statistics: Country note for Korea

OECD Model Tax Convention: revised discussion draft on the definition of “permanent establishment”

The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the definition of “permanent establishment” that is included in Article 5 of the OECD Model Tax Convention.

Taxing Wages: Country note for Australia

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

Revenue Statistics country note for Israel

Revenue Statistics: Country note for Israel

Revenue Statistics country note for France

Revenue Statistics: Country note for France

Tax: Ireland signs Multilateral Convention on Mutual Administrative Assistance in Tax Matters

Ireland has become the 21st country to sign the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, as amended by its 2010 Protocol.

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.

African Tax Administration Forum seeks Executive Secretary at CEO level

The African Tax Administration Forum (ATAF), an African organisation promoting and facilitating mutual co-operation among African Tax Administrations with the aim of improving the efficacy of their tax legislation and administrations, is seeking an Exe...

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...

Revenue Statistics country note for Turkey

Revenue Statistics: Country note for Turkey

Revenue Statistics country note for Australia

Revenue Statistics: Country note for Australia

Revenue Statistics country note for Belgium

Revenue Statistics: Country note for Belgium

Taxing Wages: Country note for the Czech Republic

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

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.

Revenue Statistics country note for Luxembourg

Revenue Statistics: Country note for Luxembourg

Revenue Statistics country note for Czech Republic

Revenue Statistics: Country note for Czech Republic

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 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...

U.S. Commissioner of Internal Revenue Douglas H. Shulman speaks before the OECD/BIAC

On 8 June, U.S. Commissioner of Internal Revenue Douglas H. Shulman spoke before the OECD/BIAC in Washington, D.C. Addressing the OECD and leaders in the international tax and business community, he discussed important developments of the past year fro...

Revenue Statistics 2010: Tax revenues fall in OECD countries

Tax revenues fell in cash terms during 2009 in most OECD countries, driven downward by declining economic activity and tax cuts aimed at cushioning the effects of the recession that followed the financial crisis. OECD Revenue Statistics 2010 provides t...

New report: Consumption Tax Trends 2010

This publication provides information on indirect tax topics such as international aspects of Value Added Tax/Goods and Services Tax (VAT/GST) developments in OECD member countries. It describes a range of taxation provisions in OECD countries, such a...
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RECOMANDĂRI

Sistemul SPLIT-TVA: ORDONANȚA 23/2017 actualizată cu LEGEA 275/2017

LEGEA nr. 275 din 27 decembrie 2017 pentru aprobarea Ordonanței Guvernului nr. 23/2017 privind plata defalcată a TVA a fost publicată în Monitorul Oficial...

European Commission: A new EU agenda to ensure fair taxation of the Digital Economy

The European Commission launch on 21 September 2017 a new EU agenda to ensure that the digital economy is taxed in a fair and...

EC, VAT Gap study: The total amount of VAT lost across the EU is...

VAT revenue collection has failed to show significant improvement across EU Member States according to the latest figures released by the European Commission. Based on...

European Commission: Report on Tax Reforms in EU Member States 2015

European Commission publishes report on tax reforms in EU Member States "Tax Reforms in EU Member States 2015 - Tax policy challenges for economic...

Termenul de depunere al Declaraţiei 600 – OUG 2/2018

Prin ORDONANȚĂ DE URGENȚĂ nr. 2/2018 din 31 ianuarie 2018 pentru prorogarea unor termene prevăzute în Legea nr. 227/2015 privind Codul fiscal, publicată în...
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