High unemployment rates, in the wake of the financial and economic crisis, have governments scrambling to create jobs. A new OECD report suggests that well-targeted tax reforms can encourage employers to hire more people and the jobless to look for …
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OECD releases a discussion draft on the definition of “permanent establishment” in the OECD Model Tax Convention
The OECD invites public comments on proposed changes to the Commentary on Article 5 (Permanent Establishment) of the OCD Model Tax Convention.
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 .