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Discussion Draft on transfer pricing documentation and country-by-country reporting released for public comment
Interested parties are invited to comment on this paper prepared by the OECD in the context of revision to Chapter V of the Transfer Pricing Guidelines.
On 22 November 2013, a request for public comments on the tax challenges of the digital economy was launched. The OECD now publishes the comments received.
Hundreds of thousands of elected sub-national governments worldwide provide services and levy taxes on residents and companies.
On 25 June 2013, the OECD released for public comment a discussion draft on the tax treatment of various payments that may be made following the termination of an employment. The OECD has now published the comments received on this discussion draft.
The international community has taken new steps to strengthen transparency and boost the comprehensive exchange of information between governments worldwide.
Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centres work on taxation with the main focus on tax policy related issues.
International efforts to combat tax evasion and avoidance got a boost today as additional countries and jurisdictions agreed to join more than 60 other countries in tax co-operation through a key multilateral tax instrument during the first day of a gl...
The OECD Committee on Fiscal Affairs invites public comments on a discussion draft that includes various technical changes to be included in the next update to the OECD Model Tax Convention.
The OECD invites public comments on a discussion draft that includes proposed changes to the OECD Model Tax Convention dealing with the operation of ships and aircraft in international traffic.
Today, the OECD held a public consultation on transfer pricing topics at the OECD headquarters in Paris. The meeting was attended by delegates from more than 35 countries and by more than 150 representatives of business, academia, civil society and the...
On 30 April 2013, the OECD invited comments from interested parties on the new Draft Handbook on Transfer Pricing Risk Assessment, produced by the Steering Committee of the OECD Global Forum on Transfer Pricing. The OECD now publishes the comments rece...
OECD Secretary-General Gurría today presented to G20 Leaders ground-breaking proposals to tackle tax evasion and avoidance by both companies and individuals. The proposals establish automatic exchange of information for tax purposes as the new international standard for tax co-operation and set out the Action Plan on Base Erosion and Profit Shifting (BEPS), which was first presented to G20 Finance Ministers in Moscow in July 2013.
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.
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 ...
Following the recent invitations for public comment on four new draft elements of the OECD International VAT/GST Guidelines, the OECD has now published the comments received which will be used to inform the OECD’s work in this area.
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.
The OECD released for public comment a Revised Discussion Draft on Transfer Pricing Aspects of Intangibles. The Revised Discussion Draft updates and expands an earlier discussion draft released in June 2012 to reflect comments received and further dis...
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.
The OECD today presented to G20 finance ministers plans for a two-pronged attack on tax avoidance and evasion from both companies and individuals.
National tax laws have not kept pace with the globalisation of corporations and the digital economy, leaving gaps that can be exploited by multi-national corporations to artificially reduce their taxes.
The OECD has presented to G8 leaders the steps needed to create a fairer and more transparent global tax system.
This report provides a brief overview of the OECD Anti-Bribery Convention and how it works. It also outlines how the Working Group on Bribery contributes to the global fight against corruption.
OECD governments have committed to stepping up their efforts to tackle base erosion and profit shifting (BEPS) by endorsing the OECD's BEPS Declaration at the Organisation’s annual Ministerial Meeting in Paris.
As a further sign of international efforts to crack down on tax offenders, 12 more countries have signed, or committed to sign, the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters. In addition, another 6 countries have ratified the Convention.
Morocco has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement developed jointly by the Council of Europe and the OECD. Morocco is the 45th country to sign the Multilateral Convention since it was update...
The OECD Council has approved the revision of Section E on safe harbours in Chapter IV of the Transfer Pricing Guidelines. New guidance provides opportunities for countries to relieve some compliance burdens and to provide greater certainty for cases i...
The Forum on Tax Administration - Tax Commissioners from 45 countries - has been meeting in Moscow for the past two days. And released this comuniqué.
Tax administration: OECD publishes new comparative information on OECD and other advanced and emerging...
This fifth edition describes institutional setups, organisational arrangements and reforms, aspects of strategic management and human resource management, resources for tax administration, important areas of operational performance, the use of technolo...
The Steering Committee of the OECD Global Forum on Transfer Pricing publishes a Draft Handbook on Transfer Pricing Risk Assessment. This Handbook is intended to provide practical guidance to tax administrations in both OECD and non-OECD economies regar...
OECD Secretary-General Angel Gurria has presented a report to G20 Finance Ministers and Central Bank Governors that highlights measures to ensure that all taxpayers pay their fair share.