The OECD invites public comments on proposed changes to the Commentary on Article 5 (Permanent Establishment) of the OCD Model Tax Convention.
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.
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.
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Austria.
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in the United Kingdom .
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Luxembourg.