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 ...

IFRS Taxonomy updated for fair value measurement and disclosure of interests in other entities

The IFRS Foundation today published the International Financial Reporting Standards (IFRS) Taxonomy 2011 interim release for IFRS 12 Disclosure of Interests in Other Entities and IFRS 13 Fair Value Measurement, which...

Revised complete edition of public comments received on the discussion draft on Safe Harbours

On 6 June 2012, the OECD released an invitation to comment on a discussion draft on the revision of the Safe Harbours Section in Chapter IV of the Transfer Pricing Guidelines. The comments received in response to this invitation have been published. T...

IASB decide on targeted re-exposure of insurance contracts proposal

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ANAF: Achizitii intracomunitare efectuate de Grupul celor 3

Achizitii intracomunitare efectuate de „Grupul celor 3”: 1. Cine sunt membrii „Grupului celor 3”? 2. În ce conditii se aplica regulile specifice achizitiilor intracomunitare efectuate de...

ANAF: Livrarea intracomunitara de bunuri RO –> UE

Livrari intracomunitare de bunuri din Romania catre un alt stat membru UE: - art. 128 alin. (9) -(14) 1. Ce este o livrare intracomunitara de...

Summary of the conclusions of the IFRS Foundation Trustees’ meeting

The Trustees of the IFRS Foundation, the body responsible for the governance and oversight of the International Accounting Standards Board (IASB), have announced the conclusions of their meeting in New York, USA, on 13-14 July 2011.

OECD Working Party No. 6 releases a discussion draft on the Transfer Pricing Aspects...

OECD Working Party No. 6 releases a discussion draft on the Transfer Pricing Aspects of Intangibles

CEDI – Conventiile fiscale incheiate de Romania pentru Evitarea Dublei Impuneri Internationale

Conventiile/Tratatele de impunere bilaterale sau multilaterale intre state au ca scop reducerea dezavantajelor dublei impuneri. Efectele impunerii prin diferite tratate de impunere sunt descrise...

UE: Romania a fost autorizata sa majoreze plafonul de scutire de la plata TVA...

Prin art. 1 din Decizia 2012/181/UE, România este autorizată să acorde o scutire de la plata TVA persoanelor impozabile a căror cifră de afaceri...

Revenue Statistics country note for Greece

Revenue Statistics: Country note for Greece

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.

IFRS Foundation publishes proposed IFRS Taxonomy 2011

The IFRS Foundation today published for public comment an exposure draft of the IFRS Taxonomy 2011. The proposed taxonomy is consistent with IFRSs (International Financial Reporting Standards), including IASs (International Accounting Standards) and th...

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.

Revenue Statistics country note for the United States

Revenue Statistics: Country note for the United States

Annual report of the European Court of Auditors

MEMO/11/771 Brussels, 09 November 2011 What is the Court of Auditors' annual report? The European Court of Auditors (ECA) is the independent external auditor of the European Union. Each year, the Court publishes an Annual Report on the implementation ...

CE: Sesizarea Curtii de Justitie a UE in cazul a 8 state membre privind...

Comisia Europeana (CE) a decis sa sesizeze Curtea de Justitie a UE in cazul a 8 state membre, si anume: Republica Ceha, Finlanda, Franta,...

Q&A: FISCUS programme for taxation and customs 2014-20

MEMO/11/767 Brussels, 9 November 2011 What is FISCUS? FISCUS is the new financing programme covering EU customs and taxation for the period 2014-20, as foreseen within the Multi-Annual Financial Framework proposal adopted by the Commission in June (see...

CE TVA 2015: Normele nationale pentru utilizarea mini-ghiseului unic de TVA

Comisia Europeană a publicat informatii privind normele nationale aplicate in statele membre pentru utilizarea mini-ghiseului unic de TVA (MOSS) (raport, format Excel). De asemenea, pe...

CE: Decizie de autorizare a 10 state membre pentru cooperarea consolidata in domeniul taxei...

Marti, 23 octombrie 2012, Comisia Europeana (CE) a aprobat o propunere de decizie a Consiliului prin care se propune autorizarea cooperarii consolidate privind taxa...

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.

CE: Cotele de TVA aplicabile în EU la 1 iulie 2013

Comisia Europeana prin Directoratul General Impozitare si Uniune Vamala a publicat un material sinteza privind Cotele de TVA aplicabile in Statele Membre ale Uniunii...

Tax Coordination: TPG discusses FATCA, VAT and national tax reforms

Improving and accelerating tax coordination in key areas that can contribute to economic stability and growth is the focus of today's meeting of the Tax Policy Group (TPG) in Brussels.Algirdas Šemeta, Commissioner for Taxation, Customs, Anti-Fraud and...

Comments invited on two draft Q&As for the IFRS for SMEs

The SME Implementation Group (SMEIG) today published two draft Questions & Answers (Q&As) on the IFRS for Small and Medium sized Entities (SMEs).

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...

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...

Taxation: Commission requests Belgium to amend property tax legislation

IP/11/427 Brussels, 6 April 2011 The European Commission has formally requested Belgium to amend its tax legislation which provides for tax exemption of certain types of real estate located in Belgium so as to ensure its compliance with EU rules on the...

Recuperarea TVA achitată în alt stat membru al Uniunii Europene | GHID ANAF 2013

Agenția Națională de Administrare Fiscală a publicat online în secţiunea Asistenţă contribuabili un ghid care se referă la recuperarea TVA achitată în alt stat...

Tax: The Global Forum welcomes Kazakhstan as new member

Kazakhstan has joined the Global Forum on Transparency and Exchange of Information for Tax Purposes. As the 110th member of the Global Forum, it will participate in the peer review process which encourages all countries to adopt effective exchange of i...

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...

Global Forum on Tax Transparency: New reports review jurisdictions’ information exchange

The Global Forum on Transparency and Exchange of Information for Tax Purposes has released peer review reports assessing the tax systems of 13 jurisdictions for information exchange.

CE: Sistemul TVA in viitor: un sistem favorabil intreprinderilor, favorabil cresterii

Marti, 6 decembrie 2011, Comisia Europeana (CE) anunta prin comunicat de presa aprobarea unei comunicari privind reformarea sistemului de TVA. Redam mai jos comunicatul...

DECIZIA 2014/931/UE – Prelungirea aplicării Deciziei 2012/181/UE de autorizare a României să introducă o...

2014-12-19 - Publicat în Jurnalul Oficial al Uniunii Europene L 365/145 din 19 decembrie 2014 - Fisa EURLEX DECIZIA 2014/931/UE DE PUNERE ÎN APLICARE A...

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...

CE: Comunicare privind propuneri in ceea ce priveste preturile de transfer

Pe 25 ianuarie 2011, Comisia Europeana a adoptat o comunicare privind liniile directoare pentru probleme tehnice in ceea ce priveste preturile de transfer. Referinte: COM(2011)16F -...

IFRS Conference: The North American Perspective—Boston, USA, 5-7 October

The North American Perspective IFRS conference hosted jointly by the American Institute of CPAs and the IFRS Foundation will take place in Boston MA, USA on the 5-7 October 2011.

OECD releases system to reduce compliance cost and facilitate cross-border investment

The amount of cross border portfolio investment exceeds 35 trillion USD. To encourage growth and cross-border investment more than 3000 tax treaties around the world based on the OECD Model reduce source taxation on a reciprocal basis.

Algirdas Šemeta EU Commissioner for Taxation, Customs, Anti-Fraud and Audit Towards a financial transaction...

SPEECH/11/611 Ladies and Gentlemen, Today, the Commission proposed to set up a financial transaction tax in the Single market. Many are awaiting this tax, for a long time now. 65% of European Citizens are in favour of this tax....
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