The OECD invites public comments on proposed changes to the Commentary on Article 5 (Permanent Establishment) of the OCD Model Tax Convention.
drept fiscal
Revenue bodies and banks move towards transparent compliance
Officials from revenue bodies, the banking sector and OECD met in Rome on 10-11 October to discuss ways to enhance the relationship between tax administrations and the banking industry and thus improve tax compliance.
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.
Peer Review Report of Austria – Phase 1: Legal and Regulatory Framework
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Austria.
Peer Review Report of the United Kingdom – Combined Phase 1 + Phase 2
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in the United Kingdom .
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.