ni OECD issues communication on engagement with stakeholders By www.oecd.org Published On :: Tue, 03 Dec 2013 13:00:00 GMT The timeline of the OECD/G20 BEPS Project is extremely ambitious, with the first outputs expected for September 2014 and the completion of the project by the end of 2015. Input from relevant stakeholders is essential as the BEPS Project moves forward to develop the measures envisaged in the BEPS Action Plan. Full Article
ni Kazakhstan signs the Convention on Mutual Administrative Assistance in Tax Matters By www.oecd.org Published On :: Mon, 23 Dec 2013 09:38:00 GMT Kazakhstan has become the 64th signatory of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, the most powerful international instrument to fight international tax avoidance and evasion. Full Article
ni The Swedish Tax on Nitrogen Oxide Emissions: Lessons in Environmental Policy Reform - Environment Policy Paper No. 2 By dx.doi.org Published On :: Tue, 24 Dec 2013 12:29:00 GMT This case study describes the approach taken to reduce NOx emissions from combustion plants, the challenges encountered and the social, environmental and economic impacts. It concludes by discussing the wider lessons that are raised for other governments seeking to develop similar policy responses. Full Article
ni The OECD publishes the comments received on a discussion draft on technical changes to be included in the next update to the Model Tax Convention By www.oecd.org Published On :: Tue, 18 Feb 2014 18:06:00 GMT On 15 November 2013, the OECD Committee on Fiscal Affairs (CFA) invited public comments on a discussion draft on technical changes to be included in the next update to the OECD Model Tax Convention. The OECD has now published the comments received on that discussion draft. Full Article
ni Designing Skill-Friendly Tax Policies By skills.oecd.org Published On :: Fri, 14 Mar 2014 17:40:00 GMT The tax code can affect incentives to invest in education and training by influencing the costs and benefits of these investments. This can be the case for individuals through the income taxes and social security contributions they pay, and for companies through their corporate taxes and employer social security contributions. Full Article
ni International community continues making progress on tax transparency By www.oecd.org Published On :: Thu, 24 Apr 2014 19:38:00 GMT The international community continues making progress toward greater cooperation to ensure effective information exchange in tax matters. The Global Forum on Transparency and Exchange of Information for Tax Purposes issued today 12 new reports that highlight action being taken by jurisdictions to implement the international standard for exchange of information on request. Full Article
ni Cameroon signs the Convention on Mutual Administrative Assistance in Tax Matters By www.oecd.org Published On :: Thu, 26 Jun 2014 10:04:00 GMT Cameroon has become the 65th signatory of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, the most powerful international instrument to fight international tax avoidance and evasion. Full Article
ni Heads of Tax Administration agree global actions to meet global challenges By www.oecd.org Published On :: Fri, 24 Oct 2014 14:00:00 GMT The Ninth Meeting of the OECD Forum on Tax Administration (FTA) met in Dublin, Ireland on 23-24 October to discuss the implementation of the BEPS Project and automatic exchange of information. Full Article
ni Major new steps to boost international cooperation against tax evasion: Governments commit to implement automatic exchange of information beginning 2017 By www.oecd.org Published On :: Wed, 29 Oct 2014 10:12:00 GMT The new OECD/G20 standard on automatic exchange of information was endorsed today by all OECD and G20 countries as well as major financial centres participating in the annual meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes in Berlin. A status report on committed and not committed jurisdictions will be presented to G20 leaders during their annual summit in Brisbane, Australia on November 15-16. Full Article
ni Strengthening Global Growth: The G20 Brisbane Summit’s Challenges and Contributions By www.oecd.org Published On :: Thu, 13 Nov 2014 09:41:00 GMT The G20 needs to go structural, social, and green! With fiscal and monetary policy room nearly exhausted, structural reforms are the best choices, sometimes the only choice. The OECD battle cry in this regard has been unchanged since 2008: “go structural!”. Full Article
ni Release of a discussion draft on Action 14 (Make dispute resolution mechanisms more effective) of the BEPS Action Plan By www.oecd.org Published On :: Thu, 18 Dec 2014 15:00:00 GMT Public comments are invited on a discussion draft which deals with the work on Action 14 (“Make dispute resolution mechanisms more effective”) of the BEPS Action Plan. Full Article
ni Public comments received on discussion draft on Action 14 (Make dispute resolution mechanisms more effective) of the BEPS Action Plan By www.oecd.org Published On :: Mon, 19 Jan 2015 16:00:00 GMT On 18 December 2014, the OECD invited comments from interested parties on the discussion draft on Action 14 (Make dispute resolution mechanisms more effective) of the BEPS Action Plan. The OECD now publishes the comments received. Full Article
ni Public Consultation: Make dispute resolution mechanisms more effective By www.oecd.org Published On :: Fri, 23 Jan 2015 09:00:00 GMT A public consultation on BEPS Action 14 (Make dispute resolution mechanisms more effective) is scheduled to be held in Paris at the OECD Conference Centre on 23 January 2015. Full Article
ni International community continues making major progress to end tax evasion By www.oecd.org Published On :: Mon, 16 Mar 2015 10:00:00 GMT The Global Forum on Transparency and Exchange of Information for Tax Purposes published today 9 new peer review reports, including a Phase 1 Supplementary Report for Switzerland, demonstrating continuing progress toward implementation of the international standard for exchange of information on request. Full Article
ni OECD welcomes the European Commission Initiative on Tax Transparency By www.oecd.org Published On :: Wed, 18 Mar 2015 18:40:00 GMT The OECD Secretary-General Gurría welcomed the announcement and congratulated the Commission for the work done. "The European Commission’s initiative is another major step to tackle corporate tax avoidance. Full Article
ni Public comments received on discussion draft on Action 3 (Strengthening CFC Rules) of the BEPS Action Plan By www.oecd.org Published On :: Tue, 05 May 2015 11:00:00 GMT On 3 April 2015, interested parties were invited to comment on the discussion draft on Action 3 (Strengthening CFC Rules) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received. Full Article
ni OECD Ministers reinforce importance of investment for strong, green and inclusive growth By www.oecd.org Published On :: Thu, 04 Jun 2015 13:24:00 GMT The OECD’s Annual Meeting at Ministerial Level reinforced member governments’ support across a broad range of key OECD work. Full Article
ni Strengthening the international community’s fight against offshore tax evasion: Australia, Canada, Chile, Costa Rica, India, Indonesia and New Zealand join multilateral agreement to automatically exchange information By www.oecd.org Published On :: Thu, 04 Jun 2015 20:59:00 GMT In a boost for international efforts to strengthen co-operation against offshore tax evasion, seven new countries have joined the agreement to exchange information automatically under the OECD/G20 standard. Full Article
ni Tax literacy for school children and university students is key for fostering a culture of tax compliance By www.oecd.org Published On :: Tue, 28 Jul 2015 16:49:00 GMT Taxpayer education is the bridge linking tax administration and citizens and a key tool to transform tax culture. Covering innovative strategies in 28 countries, this publication offers ideas and inspiration for taxpayer education, literacy and outreach. The presentation ceremony, which took place in Bolivia, was attended by representatives of EuropeAid, EUROsociAL, Bolivia's National Tax Service and the OECD. Full Article
ni New report compares performance, best practices and trends in 56 tax administrations By www.oecd.org Published On :: Tue, 11 Aug 2015 11:00:00 GMT Tax administrations continue to face the challenges of improving their performance while reducing costs, decreasing compliance burdens for taxpayers tackling non-compliance. Improving taxpayer services, while making non-compliance harder, is helping revenue bodies increase their efficiency and allowing governments to finance important programmes that will further benefit their citizens. Full Article
ni OECD presents outputs of OECD/G20 BEPS Project for discussion at G20 Finance Ministers meeting By www.oecd.org Published On :: Mon, 05 Oct 2015 14:00:00 GMT The OECD presented today the final package of measures for a comprehensive, coherent and co-ordinated reform of the international tax rules to be discussed by G20 Finance Ministers at their meeting on 8 October, in Lima, Peru. Full Article
ni G20 finance ministers endorse reforms to the international tax system for curbing avoidance by multinational enterprises By www.oecd.org Published On :: Fri, 09 Oct 2015 15:30:00 GMT G20 finance ministers endorsed the final package of measures for a comprehensive, coherent and co-ordinated reform of the international tax rules during a meeting on 8 October, in Lima, Peru. Full Article
ni Harmonising revenue statistics among Asian countries By www.oecd.org Published On :: Fri, 13 Nov 2015 13:28:00 GMT Asian representatives from Ministries of Finance and Tax administrations gathered in Seoul, Korea on 14-15 October 2015 to discuss the framework for harmonising their revenue statistics. Full Article
ni Niue becomes the 92nd jurisdiction to join the most powerful instrument against offshore tax evasion and avoidance By www.oecd.org Published On :: Fri, 27 Nov 2015 12:00:00 GMT Niue today signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. The Convention provides for all forms of administrative assistance in tax matters: exchange of information on request, spontaneous exchange, automatic exchange, tax examinations abroad, simultaneous tax examinations and assistance in tax collection. It guarantees extensive safeguards for the protection of taxpayers’ rights. Full Article
ni Head of joint OECD/UNDP Tax Inspectors Without Borders initiative appointed – James Karanja By www.oecd.org Published On :: Mon, 21 Mar 2016 18:00:00 GMT Mr. James Karanja has been appointed as Head of the joint OECD/UNDP Tax Inspectors Without Borders (TIWB) Initiative effective 11 April 2016. Mr. Karanja will lead the development of TIWB, which has been designed to support developing countries to build tax audit capacity. Full Article
ni OECD releases standardised electronic format for the exchange of BEPS Country-by-Country Reports By www.oecd.org Published On :: Tue, 22 Mar 2016 11:00:00 GMT In a continued effort to boost transparency in international tax matters, the OECD has today released its standardised electronic format for the exchange of Country-by-Country (CbC) Reports between jurisdictions – the CbC XML Schema – as well as the related User Guide. Full Article
ni Tax administrations ready to act on “Panama Papers” By www.oecd.org Published On :: Fri, 08 Apr 2016 12:42:00 GMT Government officials from around the world have called on the OECD to convene a special project meeting of the Joint International Tax Shelter Information and Collaboration (JITSIC) Network to explore possibilities of co-operation and information-sharing, identify tax compliance risks and agree collaborative action, in light of the “Panama Papers” revelations. Full Article
ni Tax administrations meet on "Panama Papers" By www.oecd.org Published On :: Wed, 13 Apr 2016 16:00:00 GMT A special project meeting of the Joint International Tax Shelter Information and Collaboration (JITSIC) Network took place at the OECD in Paris on Wednesday 13 April, bringing together senior tax administration officials from countries worldwide to discuss opportunities for obtaining data, co-operation and information-sharing in light of the “Panama Papers” revelations. Full Article
ni International organisations take major step to boost global co-operation in tax matters By www.oecd.org Published On :: Tue, 19 Apr 2016 16:00:00 GMT The main international organisations working on taxation – the IMF, OECD, UN and WBG – have announced today further details on how they will act together through a Platform for Collaboration on Tax as a response to the growing importance of taxation in the international financing for development debate to achieve the UN Sustainable Development Goals. Full Article
ni OECD Forum on Tax Administration - plenary meeting Beijing, 11-13 May 2016 By www.oecd.org Published On :: Wed, 20 Apr 2016 15:38:00 GMT The role of tax administrations in implementing the OECD/G20 work on the international tax agenda will be the focus of the 10th Plenary meeting of the OECD Forum on Tax Administration (FTA) to be held in Beijing, People's Republic of China, on 11-13 May 2016. Full Article
ni Heads of tax administrations take big step forward in global tax co-operation By www.oecd.org Published On :: Fri, 13 May 2016 10:00:00 GMT Delivering on the OECD/G20 international tax agenda, through implementation of the Base Erosion and Profit Shifting (BEPS) Project and the Common Reporting Standard (CRS) for the automatic exchange of financial account information, took centre stage when Heads of Tax Administration met on 11-13 May in Beijing, China. Full Article
ni OECD appoints new Head of the Tax Treaty, Transfer Pricing & Financial Transactions Division in the Centre for Tax Policy and Administration By www.oecd.org Published On :: Thu, 02 Jun 2016 17:00:00 GMT Mr Jefferson VanderWolk has been appointed Head of the Tax Treaty, Transfer Pricing & Financial Transactions Division in the Centre for Tax Policy and Administration. He will take up his duties in early July 2016. Full Article
ni OECD Council approves incorporation of BEPS amendments into the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations By www.oecd.org Published On :: Wed, 15 Jun 2016 11:00:00 GMT On 23 May 2016, the OECD Council approved the amendments to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations ("Transfer Pricing Guidelines"), as set out in the 2015 BEPS Report on Actions 8-10 "Aligning Transfer Pricing Outcomes with Value Creation" and the 2015 BEPS Report on Action 13 "Transfer Pricing Documentation and Country-by-Country Reporting". Full Article
ni The Dominican Republic and Nauru become the 97th and 98th jurisdictions to join the most powerful instrument against offshore tax evasion and avoidance By www.oecd.org Published On :: Tue, 28 Jun 2016 15:18:00 GMT Mrs Rosa Hernández de Grullón, Ambassador of the Dominican Republic to France and Mr John Petersen, Advisor to the Minister of Finance of Nauru, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters in the presence of Deputy Secretary General Rintaro Tamaki, therewith becoming the 97th and 98th jurisdictions to join the Convention. Full Article
ni OECD secretariat reviews the functioning of the Italian tax administration By www.oecd.org Published On :: Tue, 19 Jul 2016 13:00:00 GMT Following a request of the Italian Minister of Economy and Finance Pier Carlo Padoan, the OECD has carried out a review of the organisational structure and institutional arrangements of Italy’s tax administration, with a focus on the Agenzia delle Entrate and the Agenzia delle Dogane e dei Monopoli. The review also highlights certain critical issues related to tax compliance and collection which emerged in the course of the work. Full Article
ni OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Chengdu, China) - July 2016 By www.oecd.org Published On :: Sun, 24 Jul 2016 18:00:00 GMT This report consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project; (B) Tax transparency; (C) Tax policy tools to support sustainable and inclusive growth; and (D) Tax and development. Part II is an updated Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes. Full Article
ni International community continues movement towards greater tax transparency By www.oecd.org Published On :: Tue, 26 Jul 2016 14:00:00 GMT The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today 10 new peer review reports demonstrating continuing progress toward implementation of the international standard for exchange of information on request. Full Article
ni Liechtenstein strengthens international tax co-operation – ratifies the Convention on Mutual Administrative Assistance in Tax Matters By www.oecd.org Published On :: Mon, 22 Aug 2016 12:00:00 GMT Liechtenstein today deposited its instrument of ratification for the Convention on Mutual Administrative Assistance in Tax Matters ("the Convention"). By doing so, Liechtenstein underlines its commitment to fighting tax evasion and avoidance and takes another important step in implementing the Standard for Automatic Exchange of Financial Account Information in Tax Matters developed by the OECD and G20 countries. Full Article
ni Switzerland confirms its commitment towards greater tax transparency – ratifies the Convention on Mutual Administrative Assistance in Tax Matters By www.oecd.org Published On :: Mon, 26 Sep 2016 09:19:00 GMT Switzerland, represented by Ambassador Ulrich Lehner , today deposited its instrument of ratification for the multilateral Convention on Mutual Administrative Assistance in Tax Matters ("the Convention") in the presence of OECD Secretary-General Angel Gurría. Full Article
ni Carbon pricing efforts are falling short, but even modest collective action can deliver significant progress, OECD says By www.oecd.org Published On :: Mon, 26 Sep 2016 11:00:00 GMT Current carbon prices are falling short of the levels needed to reduce greenhouse gas emissions driving climate change, but even moderate price increases could have a significant impact, according to new OECD research. Full Article
ni OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Washington DC) - October 2016 By www.oecd.org Published On :: Fri, 07 Oct 2016 15:00:00 GMT This report consists of two parts. Part I is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes. Part II is an update report by the OECD Secretary-General regarding tax transparency, with a focus on beneficial ownership information. Full Article
ni Tax Inspectors Without Borders making significant progress By www.oecd.org Published On :: Tue, 22 Nov 2016 12:00:00 GMT Significant progress has been made by an international programme designed to enhance developing countries’ ability to bolster domestic revenue collection through strengthening of tax audit capacities. Full Article
ni Countries adopt multilateral convention to close tax treaty loopholes and improve functioning of international tax system By www.oecd.org Published On :: Thu, 24 Nov 2016 11:00:00 GMT More than 100 jurisdictions have concluded negotiations on a multilateral instrument that will swiftly implement a series of tax treaty measures to update international tax rules and lessen the opportunity for tax avoidance by multinational enterprises. Full Article
ni Monaco strengthens international tax co-operation – ratifies the Convention on Mutual Administrative Assistance in Tax Matters By www.oecd.org Published On :: Wed, 14 Dec 2016 14:51:00 GMT Monaco today deposited its instrument of ratification for the Convention on Mutual Administrative Assistance in Tax Matters ("the Convention"). By doing so, Monaco underlines its commitment to fighting tax evasion and avoidance and takes another important step in implementing the Standard for Automatic Exchange of Financial Account Information in Tax Matters developed by the OECD and G20 countries. Full Article
ni OECD releases peer review documents for assessment of BEPS minimum standards (Actions 5 and 13) By www.oecd.org Published On :: Wed, 01 Feb 2017 10:00:00 GMT Today the OECD released key documents, approved by the Inclusive Framework on BEPS, which will form the basis of the peer review of Action 13 Country-by-Country Reporting and for the peer review of the Action 5 transparency framework. Full Article
ni OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Baden-Baden, Germany) - March 2017 By www.oecd.org Published On :: Sat, 18 Mar 2017 11:57:00 GMT This report consists of two parts. Part I is an update report by the OECD Secretary-General regarding the latest developments in the international tax agenda, including (Annex 1) the joint OECD/IMF Report on Tax Certainty. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes. Full Article
ni OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting (BEPS Action 13) By www.oecd.org Published On :: Thu, 06 Apr 2017 16:00:00 GMT The Inclusive Framework on BEPS has released additional guidance to provide essential information that will give certainty to tax administrations and MNE Groups alike on implementation of Country-by-Country (CbC) reporting (BEPS Action 13). Full Article
ni OECD and tax administrations discuss BEPS implementation at regional meeting in Georgia By www.oecd.org Published On :: Fri, 07 Apr 2017 16:00:00 GMT Almost 50 delegates from 14 countries and 7 organisations gathered in Tbilisi for the second regional meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) in the Eastern Europe and Central Asia region. Full Article
ni The United Arab Emirates become the 109th jurisdiction to join the most powerful multilateral treaty against offshore tax evasion and avoidance By www.oecd.org Published On :: Fri, 21 Apr 2017 15:08:00 GMT His Excellency Muadid Hareb Mughair Al-Khaili, Ambassador of the United Arab Emirates to France, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters in the presence of the OECD Deputy Secretary-General, Rintaro Tamaki. Full Article
ni OECD releases CbC reporting implementation status and exchange relationships between tax administrations By www.oecd.org Published On :: Thu, 04 May 2017 11:00:00 GMT Today, another important step was taken to implement Country-by-Country Reporting in accordance with the BEPS Action 13 minimum standard, through activations of automatic exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of CbC Reports. Full Article