d 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
d Angel Gurría congratulates new Indonesian President for cutting fuel subsidies By www.oecd.org Published On :: Wed, 19 Nov 2014 12:00:00 GMT Angel Gurría, Secretary-General of the OECD congratulated the newly elected President of Indonesia, Joko Widodo, for taking a bold first step in his economic reform agenda by substantially cutting fuel subsidies. Full Article
d Switzerland takes important step to boost international cooperation against tax evasion By www.oecd.org Published On :: Wed, 19 Nov 2014 16:36:00 GMT Switzerland has today become the 52nd jurisdiction to sign the Multilateral Competent Authority Agreement, which will allow it to go forward with plans to activate automatic exchange of financial account information in tax matters with other countries beginning in 2018. Full Article
d Release of a discussion draft on follow-up work on Action 6 (Prevent treaty abuse) of the BEPS Action Plan By www.oecd.org Published On :: Fri, 21 Nov 2014 11:00:00 GMT Public comments are invited on a discussion draft which deals with follow-up work mandated by the Report on Action 6 (“Prevent the granting of treaty benefits in inappropriate circumstances”) of the BEPS Action Plan. Full Article
d OECD releases 2013 mutual agreement procedure statistics By www.oecd.org Published On :: Tue, 25 Nov 2014 11:00:00 GMT The OECD has released statistics on the MAP caseloads of OECD member countries and certain Partner economies for the 2013 reporting period. Full Article
d Tax revenues rebounding from the crisis but tax mix varying widely, OECD says By www.oecd.org Published On :: Wed, 10 Dec 2014 00:24:00 GMT Tax burdens and revenue collection in advanced economies are reaching record levels not seen since before the global financial crisis, but the tax mix continues varying widely across countries, according to new OECD research published today. Full Article
d Workshop with developing countries to plan deepened engagement in BEPS Project By www.oecd.org Published On :: Fri, 12 Dec 2014 11:00:00 GMT On 10-11 December, officials from fourteen developing countries discussed ways to maximise benefits from their recent commitment to enhanced engagement in the BEPS Project. Full Article
d Release of discussion draft on the use of profit splits in the context of global value chains as part of the work on BEPS Action 10 By www.oecd.org Published On :: Tue, 16 Dec 2014 16:00:00 GMT Public comments are invited on the discussion draft on the use of profit splits in the context of global value chains, released as part of the work in relation to Action 10 of the BEPS Action Plan. Full Article
d Release of discussion draft on the transfer pricing aspects of cross-border commodity transactions By www.oecd.org Published On :: Tue, 16 Dec 2014 16:00:00 GMT Public comments are invited on the discussion draft on the Transfer Pricing aspects of cross-border Commodity transactions released as part of the OECD Centre for Tax Policy's work on Action 10 of the Action Plan on Base Erosion and Profit Shifting. Full Article
d Release of discussion drafts of two new elements of the OECD International VAT/GST Guidelines By www.oecd.org Published On :: Thu, 18 Dec 2014 12:00:00 GMT The OECD’s Committee on Fiscal Affairs invites public comments on two new draft elements of the OECD International VAT/GST Guidelines (the Guidelines). These discussion drafts relate to (i) the place of taxation of business-to-consumer supplies of services and intangibles (B2C Guidelines) and (ii) provisions to support the application of the Guidelines in practice (Supporting provisions). Full Article
d Release of a discussion draft on Action 4 (Interest deductions and other financial payments) 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 action 4 (Interest deductions and other financial payments) of the BEPS Action Plan Full Article
d 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
d Release of discussion draft on revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures) By www.oecd.org Published On :: Fri, 19 Dec 2014 11:00:00 GMT Public comments are invited on this discussion draft which deals with work in relation to Actions 8,9, and 10 of the Action Plan on Base Erosion and Profit Shifting (BEPS). Full Article
d Public comments received on discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan By www.oecd.org Published On :: Mon, 12 Jan 2015 16:00:00 GMT On 31 October 2014, the OECD invited comments from interested parties on the discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan. The OECD now publishes the comments received. Full Article
d Public comments received on follow-up work on Action 6 (Prevent treaty abuse) of the BEPS Action Plan By www.oecd.org Published On :: Mon, 12 Jan 2015 16:00:00 GMT On 21 November 2014, the OECD invited comments from interested parties on the discussion draft on Action 6 (Prevent treaty abuse) of the BEPS Action Plan. The OECD now publishes the comments received. Full Article
d Colombia needs a comprehensive tax reform to boost investment and diversify the economy, OECD says By www.oecd.org Published On :: Wed, 14 Jan 2015 17:18:00 GMT The Colombian economy has done remarkably well over the last decade, consistently ranking among the fastest-growing countries in Latin America, but a comprehensive tax reform that promotes investment and diversifies the economy is now needed to put the country on a path toward stronger, sustainable and inclusive growth, according to the latest OECD Economic Survey of Colombia. Full Article
d 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
d Comments received on the discussion draft of proposed modifications to Chapter VII of the Transfer Pricing Guidelines relating to low value-adding intra-group services (BEPS Action 10) By www.oecd.org Published On :: Tue, 20 Jan 2015 15:00:00 GMT On 3 November 2014, the OECD invited comments from interested parties on the discussion draft of proposed modifications to Chapter VII of the Transfer Pricing Guidelines covering low value-adding intra-group services relating to Action 10 of the BEPS Action plan. Full Article
d BEPS Public Consultation: Prevent the Artificial Avoidance of PE Status By www.oecd.org Published On :: Wed, 21 Jan 2015 09:30:00 GMT A public consultation on BEPS Action 7 (Prevent the Artificial Avoidance of PE Status) is scheduled to be held in Paris at the OECD Conference Centre on 21 January 2015. Full Article
d 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
d Green Growth Knowledge Platform (GGKP) 2015 Annual Conference By www.oecd.org Published On :: Thu, 29 Jan 2015 15:57:00 GMT Third Annual Conference on the theme of "Fiscal Policies and the Green Economy Transition: Generating Knowledge – Creating Impact" held at the University of Venice from 29 through 30 January 2015. The press release is available. Full Article
d First steps towards implementation of OECD/G20 efforts against tax avoidance by multinationals By www.oecd.org Published On :: Fri, 06 Feb 2015 16:42:00 GMT The agreed mandate authorises the formation of an ad-hoc negotiating group, open to participation from all states. The group will be hosted by the OECD and will hold its first meeting by July 2015, with an aim to conclude drafting by 31 December 2016. Full Article
d Public comments received on discussion draft on Actions 8, 9 and 10 : revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures) of the BEPS Action Plan By www.oecd.org Published On :: Tue, 10 Feb 2015 15:00:00 GMT On 19 December 2014, interested parties were invited to comment on the discussion draft on Actions 8, 9 and 10: revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received. Full Article
d Public comments received on the discussion draft on the use of profit splits in the context of global value chains (BEPS Action 10) By www.oecd.org Published On :: Tue, 10 Feb 2015 15:00:00 GMT On 16 December 2014, the OECD invited comments from interested parties on a discussion draft on the use of profit splits in the context of global value chains. This work relates to Action 10 of the BEPS Action Plan. The OECD is grateful to the commentators for their input, and now publishes the comments received. Full Article
d Public comments received on discussion draft on the transfer pricing aspects of cross-border commodity transactions (BEPS Action 10) By www.oecd.org Published On :: Tue, 10 Feb 2015 15:00:00 GMT On 16 December 2014, the OECD invited comments from interested parties on a discussion draft on the transfer pricing aspects of cross-border commodity transactions. This work relates to Action 10 of the BEPS Action Plan. The OECD is grateful to the commentators for their input, and now publishes the comments received. Full Article
d Public comments received on discussion draft on Action 4 (Interest Deductions and Other Financial Payments) of the BEPS Action Plan By www.oecd.org Published On :: Wed, 11 Feb 2015 11:00:00 GMT On 18 December 2014, interested parties were invited to comment on the discussion draft on Action 4 (Interest Deductions and other Financial Payments) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received. Full Article
d OECD holds regional network meeting on BEPS in Asia By www.oecd.org Published On :: Mon, 16 Feb 2015 10:00:00 GMT Following the release of the Strategy for Deepening Developing Country Engagement in the BEPS Project in November 2014, the Asia-Pacific Regional Network on BEPS held its meeting on 12 - 13 February 2015 in Seoul. Full Article
d Public Consultation: Interest Deductions and other financial payments By www.oecd.org Published On :: Tue, 17 Feb 2015 09:00:00 GMT A public consultation on BEPS Action Item 4 (Interest deductions and other financial payments) was held in Paris at the OECD Conference Centre on 17 February 2015. Full Article
d Public comments received on discussion drafts of two new elements of the OECD International VAT/GST Guidelines By www.oecd.org Published On :: Tue, 24 Feb 2015 11:00:00 GMT On 18 December 2014, the OECD invited comments from interested parties on discussion drafts of two new elements of the OECD International VAT/GST Guidelines. These discussion drafts related to (i) the place of taxation of business-to-consumer supplies of services and intangibles (B2C Guidelines) and (ii) provisions to support the application of the Guidelines in practice (Supporting provisions) Full Article
d OECD and CREDAF hold regional network meeting on BEPS By www.oecd.org Published On :: Mon, 02 Mar 2015 12:00:00 GMT After the March 2014 meeting in Paris and following the release of the Strategy for Deepening Developing Country Engagement in the BEPS Project in November 2014, French-speaking countries met on 27 February 2015 in Libreville, Gabon. Full Article
d OECD holds regional network meeting on BEPS in Latin America By www.oecd.org Published On :: Mon, 02 Mar 2015 16:00:00 GMT Following the release of the Strategy for Deepening Developing Country Engagement in the BEPS Project in November 2014, the Latin America and the Caribbean Regional Network on BEPS held its meeting on 26 - 27 February 2015 in Lima. Full Article
d Release of OECD Revenue Statistics in Latin America and the Caribbean 2015 By www.oecd.org Published On :: Tue, 03 Mar 2015 11:11:00 GMT This year’s report looks at tax revenue trends from 1990 to 2013 in 20 Latin American economies. A special chapter in the report considers alternatives to current accounting methods for government fiscal revenues. A second special chapter analyses trends in revenues from non-renewable natural resources in some Latin American countries. Full Article
d OECD holds regional Network Meeting on BEPS in Eastern Europe and Central Asia By www.oecd.org Published On :: Mon, 09 Mar 2015 13:19:00 GMT Following the recent meetings of regional policy networks on BEPS in South East Asia (Korea 12-13 February), francopohone countries (Gabon, 27 February) and Latin America and the Caribbean (Peru, 26-27 February) a regional network meeting in Eastern Europe and Central Asia was held in Ankara, Turkey on 5-6 March. Full Article
d Latin America and the Caribbean: Tax revenues remain stable By www.oecd.org Published On :: Tue, 10 Mar 2015 18:30:00 GMT Tax revenues in Latin America and the Caribbean (LAC) have remained stable in 2013 and continue to be considerably lower, as a proportion of national incomes, than in most OECD countries. Full Article
d Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic By dx.doi.org Published On :: Thu, 12 Mar 2015 17:30:00 GMT The Slovak Republic was among the fastest growing OECD economies in the last decade. It is broadly recognised that the 2004 tax reform contributed to this success. Ten years after this fundamental reform, however, the time has come to re-evaluate some of the key characteristics of the Slovak tax system. Full Article
d Fiscal Federalism - Sub-central Tax Autonomy By dx.doi.org Published On :: Thu, 12 Mar 2015 17:30:00 GMT This paper provides an update of the indicators that measure the tax autonomy of sub-central governments in OECD countries. Over the last decade, tax autonomy at the state level increased, while it hardly changed at the local level. The OECD now has tax autonomy indicators for the years 1995, 2002, 2005, 2008 and 2011. Full Article
d 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
d 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
d Developing countries participate in global meetings to counter BEPS By www.oecd.org Published On :: Tue, 24 Mar 2015 11:00:00 GMT Delegates from over 90 jurisdictions have gathered at the OECD Conference Centre in Paris in two meetings devoted to discussing solutions to base erosion and profit shifting (BEPS). Full Article
d Release of a discussion draft on BEPS Action 12 (Mandatory Disclosure Rules) By www.oecd.org Published On :: Tue, 31 Mar 2015 12:00:00 GMT Public comments are invited on a discussion draft which deals with action 12 (Mandatory Disclosure Rules) of the BEPS Action Plan. Full Article
d OECD tax burdens on wages rising without tax rate increases By www.oecd.org Published On :: Tue, 14 Apr 2015 11:00:00 GMT Taxes on wages have risen by about 1 percentage point for the average worker in OECD countries between 2010 and 2014 even though the majority of governments did not increase statutory income tax rates, according to a new OECD report. Full Article
d Release of a discussion draft on BEPS Action 11 (Data Analysis) By www.oecd.org Published On :: Thu, 16 Apr 2015 11:00:00 GMT Public Comments are invited on a discussion draft which deals with Action 11 (Improving the analysis of BEPS) of the BEPS Action Plan. Full Article
d Release of a discussion draft on BEPS Action 8 (Cost contribution arrangements) By www.oecd.org Published On :: Wed, 29 Apr 2015 14:00:00 GMT Public comments are invited on this discussion draft which deals with work in relation to Action 8 of the BEPS Action Plan. Full Article
d Public comments received on discussion draft on Action 12 (Mandatory Disclosure Rules) of the BEPS Action Plan By www.oecd.org Published On :: Mon, 04 May 2015 12:00:00 GMT On 31 March 2015, interested parties were invited to comment on the discussion draft on Action 12 (Mandatory Disclosure Rules) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received. Full Article
d 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
d Public comments received on discussion draft on BEPS Action 11 (Data Analysis) By www.oecd.org Published On :: Wed, 13 May 2015 18:00:00 GMT On 16 April 2015, interested parties were invited to comment on the discussion draft on Action 11 (Data Analysis) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and is now publishing the comments received. Full Article
d Release of a new discussion draft on BEPS Action 7 (Prevent the Artificial Avoidance of PE Status) By www.oecd.org Published On :: Fri, 15 May 2015 10:00:00 GMT Public comments are invited on a new discussion draft which includes proposals resulting from the work on Action 7 (Prevent the Artificial Avoidance of PE Status) of the Action Plan on Base Erosion and Profit Shifting (BEPS). Full Article
d Release of a revised discussion draft on BEPS Action 6 (Prevent Treaty Abuse) By www.oecd.org Published On :: Fri, 22 May 2015 10:00:00 GMT Public comments are invited on a new discussion draft which includes proposals on how to deal with the follow-up work on Action 6 (Prevent Treaty Abuse) of the Action Plan on Base Erosion and Profit Shifting (BEPS). Full Article
d The Global Forum released new compliance ratings on tax transparency By www.oecd.org Published On :: Wed, 27 May 2015 12:00:00 GMT The Global Forum on Transparency and Exchange of Information for Tax Purposes published today new peer review reports for the Czech Republic, Kazakhstan and Morocco. Full Article
d Business brief: The OECD and the G20 are moving in the right direction By www.oecd.org Published On :: Wed, 27 May 2015 12:23:00 GMT Governments are working together in order to try to address a lot of issues that need to be addressed. There is a real and coordinated effort in order to obtain a better level of transparency. Its objectives are quite ambitious. Greater transparency can be a move in a positive direction. Full Article