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 ...

TAX: Countries continue to move towards better tax transparency

The Global Forum on Transparency and Exchange of Information for Tax Purposes has issued peer review reports on Hungary, France, the Isle of Man, Italy, New Zealand, the Philippines, Singapore, Switzerland, and the United States.

Tax: The Global Forum on Tax Transparency welcomes Burkina Faso and Cameroon as new...

Burkina Faso and Cameroon have joined the Global Forum on Transparency and Exchange of Information for Tax Purposes. As 112th and 113th members of the Global Forum they will participate in the peer review process which encourages all countries to adopt...

Taxing Wages: Country note for the United States

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

Tackling Aggressive Tax Planning through Improved Transparency and Disclosure

Aggressive tax planning is a major risk to the revenue base of many countries. As shown by some recent cases and settlements, numbers are vast. Countries have developed a number of strategies to deal with aggressive tax planning.

Programmes to reduce the administrative burden of tax regulations – follow up report

Reducing administrative burdens is a priority in many countries. This report by the OECD’s Forum on Tax Administration is based on a survey of 20 OECD member countries, describes the strategies, approaches and measures being used by tax policy makers...

Tax: Global Forum Publishes Report to the G20 on Tax Transparency

Tax Transparency 2011: Report on Progress, a report prepared by the Global Forum on Transparency and Exchange of Information for Tax Purposes, was delivered to the G20 in Cannes and is now available to journalists.&

Draft Contents of the 2010 Update to the Model Tax Convention

The OECD Committee on Fiscal Affairs has just released the draft contents of the next update to the OECD Model Tax Convention (the 2010 Update) prepared by Working Party 1 of the Committee. The update will be submitted for approval of the Committee in ...

OECD Model Tax Convention: revised discussion draft on the meaning of “beneficial owner”

The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the meaning of “beneficial owner”, a term that is used in Articles 10, 11 and 12 of the OECD Model Tax Convention.

Revenue Statistics country note for The Netherlands

Revenue Statistics: Country note for The Netherlands

Revenue Statistics country note for Switzerland

Revenue Statistics: Country note for Switzerland

G20 Leaders’ Summit: Growth and Global Economy

Building an international tax system that is transparent, efficient and fair, will serve our economies, our governments and our citizens, said OECD Secretary-General at the G20 summit in St. Petersburg.

OECD invites public comments on the White Paper on Transfer Pricing Documentation

As part of its project on transfer pricing simplification, the OECD has released a White Paper on Transfer Pricing Documentation. Comments of interested persons are requested by 1 October 2013.

Supporting the Development of More Effective Tax Systems

This new report responds to the G-20 Development Working Group request for a report on supporting the development of more effective tax systems in developing countries.

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 ...

OECD releases a discussion draft on the revision of the Safe Harbours section in...

Working Party No. 6 of the OECD Committee on Fiscal Affairs invites public comments on proposed revisions of the section on safe harbours in Chapter IV of the OECD Transfer Pricing Guidelines and associated sample memoranda of understanding for compete...

Public comments received on the scoping of a new project on the Transfer Pricing...

On 2 July 2010, the OECD Committee on Fiscal Affairs released an invitation to comment on the scoping of a future project on the Transfer Pricing Aspects of Intangibles, to be carried out by Working Party No. 6 on the Taxation of Multinational Enterpri...

Tax: Ghana Signs Tax Cooperation Agreement

Ghana has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement developed jointly by the Council of Europe and the OECD. Ghana is the second African country, after South Africa, to sign the Convention since ...

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...

Revenue Statistics country note for Finland

Revenue Statistics: Country note for Finland

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...

Tax: 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 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 : OECD and India to enhance cooperation

The OECD and India have announced plans to strengthen ongoing co-operation on tax-related issues through the development of a three-year partnership that will provide greater opportunities for structured dialogue and information sharing.

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...

Colombia and Mexico sign international tax, human rights and clean business standards

Colombia and Mexico are a step closer to benefiting from cross border tax co-operation and information sharing. Colombia has signed, and Mexico has deposited its instrument of ratification for the Multilateral Convention on Mutual Administrative Assist...

OECD meets with business commentators on the valuation of intangibles for transfer pricing purposes

On 21-23 March 2011, Working Party No. 6’s Special Session on the Transfer Pricing Aspects of Intangibles met with private sector representatives to discuss the valuation of intangibles for transfer pricing purposes. The agenda for the meeting, prese...

Spain signs updated Convention on Mutual Administrative Assistance in Tax Matters

Today Spain became the 19th country to sign the Protocol amending the multilateral Convention on Mutual Administrative Assistance in Tax Matters.

Tax Crime: Launch of the Oslo dialogue

Outcomes of the Tax and Crime conference held in Oslo on 21-23 March which brought together over 150 participants from 54 delegations to discuss a “whole of government” approach to fighting crime.

Tax: Uruguay’s tax transparency improving, says OECD’s Gurría

Uruguay has signed 7 new agreements providing for the exchange of tax information, showing its willingness to implement the global standards.

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