isc Public comments received on revised discussion draft on follow-up work on BEPS Action 6 (Prevent treaty abuse) By www.oecd.org Published On :: Thu, 18 Jun 2015 15:00:00 GMT On 22 May 2015, interested parties were invited to comment on a revised discussion draft which includes proposals on how to deal with the follow-up work on Action 6 (Prevent treaty abuse) of the BEPS Action Plan. Full Article
isc Public comments received on discussion draft on BEPS Action 8 (Hard-to-value intangibles) By www.oecd.org Published On :: Fri, 19 Jun 2015 13:00:00 GMT On 4 June 2015, interested parties were invited to comment on a discussion draft on Action 8 (Hard-to-value intangibles) of the BEPS Action Plan. Full Article
isc Governments should target prudent debt levels and fiscal rules will help get there By www.oecd.org Published On :: Fri, 03 Jul 2015 15:00:00 GMT Governments should set prudent debt targets to ensure that public finances serve to promote economic growth and stability, according to new OECD research. Full Article
isc 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
isc OECD releases discussion draft on the treaty residence of pension funds By www.oecd.org Published On :: Mon, 29 Feb 2016 14:11:00 GMT Public comments are invited on a discussion draft that includes proposals for changes to the OECD Model Tax Convention concerning the treaty residence of pension funds. Comments should be sent by 1 April 2016 at the latest. Full Article
isc Public comments received on discussion draft on the treaty residence of pension funds By www.oecd.org Published On :: Wed, 06 Apr 2016 12:00:00 GMT On 29/02/2016, interested parties were invited to comment on a discussion draft othat includes proposals for changes to the OECD Model Tax Convention concerning the treaty residence of pension funds. The OECD is grateful to the commentators for their input and now publishes the comments received. Full Article
isc Public comments received on discussion draft on treaty entitlement of non-CIV funds By www.oecd.org Published On :: Tue, 26 Apr 2016 15:29:00 GMT On 24 March 2016, comments were invited to the questions included in a consultation document on issues and suggestions on the tax treaty entitlement of non-CIV (Collective Investment Vehicle) funds. Full Article
isc OECD releases discussion draft on the multilateral instrument to implement the tax-treaty related BEPS measures By www.oecd.org Published On :: Tue, 31 May 2016 17:22:00 GMT Public comments are invited on technical issues identified in a request for input related to the development of a multilateral instrument to implement the tax-treaty related BEPS measures. Comments should be sent by 30 June 2016 at the latest. Full Article
isc Press events during OECD Committee on Fiscal Affairs, on 30 June – 1 July in Kyoto, Japan By www.oecd.org Published On :: Fri, 24 Jun 2016 10:05:00 GMT Representatives of countries and jurisdictions worldwide will gather in Kyoto, Japan on 30 June and 1 July for a special meeting of the OECD Committee on Fiscal Affairs organised to take forward the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project. Full Article
isc The Platform for Collaboration on Tax releases discussion draft on effective capacity building on tax matters in developing countries By www.oecd.org Published On :: Thu, 30 Jun 2016 16:00:00 GMT The four organisations, working jointly as the members of the new Platform for Collaboration on Tax have developed a series of recommendations and enabling actions which are laid out in this draft summary document. The Platform organisations seek comments from interested stakeholders on these recommendations by 8 July 2016. Full Article
isc Public comments received for the discussion draft on the development of a multilateral instrument to implement the tax treaty related BEPS measures By www.oecd.org Published On :: Mon, 04 Jul 2016 08:00:00 GMT On 31 May 2016, public comments were invited on technical issues identified in a Request for Input related to the development of a multilateral instrument to implement the tax-treaty related BEPS measures. This document compiles the comments received in response to that request for input. Full Article
isc Release of BEPS discussion drafts on attribution of profits to permanent establishments and revised guidance on profit splits By www.oecd.org Published On :: Mon, 04 Jul 2016 16:00:00 GMT Public comments are invited on discussion drafts on "Attribution of Profits to Permanent Establishments" which deals with work in relation to BEPS Action 7 and on the "Revised Guidance on Profit Splits" which deals with work in related to BEPS Actions 8-10 of the OECD/G20 BEPS Action Plan. Full Article
isc OECD releases discussion draft on approaches to address BEPS involving interest in the banking and insurance sectors By www.oecd.org Published On :: Thu, 28 Jul 2016 11:00:00 GMT Interested parties are invited to provide comments on a discussion draft which deals approaches to address BEPS involving interest in the banking and insurance sectors under Action 4 (Interest deductions and other financial payments) of the BEPS Action Plan. Full Article
isc OECD releases discussion draft on branch mismatch structures under Action 2 of the BEPS Action Plan By www.oecd.org Published On :: Mon, 22 Aug 2016 14:00:00 GMT Interested parties are invited to provide comments on a discussion draft which deals with branch mismatch structures under Action 2 (Neutralising the Effects of Hybrid Mismatch Arrangements) of the BEPS Action Plan. Full Article
isc Public comments received on the discussion draft on the design and operation of the group ratio rule under BEPS Action 4 By www.oecd.org Published On :: Thu, 25 Aug 2016 15:00:00 GMT OECD publishes comments received on the discussion draft on the elements of the design and operation of the group ratio rule under Action 4. Full Article
isc Public comments received on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits By www.oecd.org Published On :: Thu, 08 Sep 2016 10:47:00 GMT Public comments have been received on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits. Full Article
isc Fiscal incentives for R&D and innovation in a diverse world By www.oecd-ilibrary.org Published On :: Tue, 13 Sep 2016 15:40:00 GMT Fiscal incentives, including tax policies, should be directed at specific barriers, impediments or synergies to facilitate the desired level of investment in R&D and innovations. Without careful design, policies can have unintended consequences such as favouring incumbent firms, encouraging small firms to undertake less efficient activities, or creating arbitrage and rent-seeking activity. Full Article
isc Public comments received on the discussion draft on approaches to address BEPS involving interest in the banking and insurance sectors under Action 4 By www.oecd.org Published On :: Thu, 15 Sep 2016 15:00:00 GMT The OECD publishes comments received on the discussion draft on approaches to address BEPS involving interest in the banking and insurance sectors under Action 4. Full Article
isc Does Fiscal Decentralisation Foster Regional Convergence? By www.oecd.org Published On :: Fri, 23 Sep 2016 06:16:00 GMT Across the OECD, GDP per capita is converging. In contrast, regional disparities – or differences in GDP per capita across jurisdictions – are rising, mainly as a result of widening productivity differences. Fiscal decentralisation could help reduce them again. According to new OECD research, assigning more ownsource revenue to sub-national governments dampens regional GDP disparities and underpins regional convergence. Full Article
isc Public comments received on the discussion draft on branch mismatch structures under Action 2 of the BEPS Action Plan By www.oecd.org Published On :: Fri, 23 Sep 2016 17:00:00 GMT The OECD publishes the comments received on the discussion draft on branch mismatch structures under Action 2 of the BEPS Action Plan. Full Article
isc Using the fiscal levers to escape the low-growth trap By www.oecd.org Published On :: Thu, 24 Nov 2016 00:49:00 GMT Using fiscal levers to escape the low-growth trap Full Article
isc 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
isc Tax experts gather at the OECD to discuss solutions for common challenges in the design and operation of VAT systems By www.oecd.org Published On :: Thu, 13 Apr 2017 10:00:00 GMT Approximately 300 participants, representing over 100 delegations from countries, jurisdictions and international organisations, as well as representatives from the business community and academia, gathered in Paris for the fourth meeting of the OECD Global Forum on VAT on 12-14 April 2017. Full Article
isc OECD launches facility to disclose CRS avoidance schemes; over 1800 relationships now in place to automatically exchange CRS information between tax authorities By www.oecd.org Published On :: Fri, 05 May 2017 15:00:00 GMT As part of its ongoing efforts to maintain the integrity of the Common Reporting Standard (CRS), the OECD is today launching a disclosure facility on the AEOI portal which allows interested parties to report potential schemes to circumvent the CRS.Over 1800 bilateral exchange relationships in place for the exchange of CRS information. Full Article
isc OECD releases a discussion draft on the implementation guidance on hard-to-value intangibles By www.oecd.org Published On :: Tue, 23 May 2017 10:00:00 GMT Public comments are invited on a discussion draft which provides guidance on the implementation of the approach to pricing transfers of hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines. Full Article
isc The fight against offshore tax evasion continues: CRS disclosure facility delivers first results By www.oecd.org Published On :: Thu, 01 Jun 2017 12:00:00 GMT On 5 May, the OECD launched a public disclosure facility for information on schemes designed to circumvent the application of the Common Reporting Standard. Full Article
isc OECD releases BEPS discussion drafts on attribution of profits to permanent establishments and transactional profit splits By www.oecd.org Published On :: Thu, 22 Jun 2017 12:00:00 GMT Public comments are invited on two discussion drafts: Attribution of Profits to Permanent Establishments, which deals with work in relation to Action 7 of the BEPS Action Plan and the Revised Guidance on Profit Splits, which deals with work in relation to Actions 8-10 of the BEPS Action Plan. Full Article
isc Public comments received on the BEPS discussion draft on the Implementation Guidance on Hard-to-Value Intangibles By www.oecd.org Published On :: Wed, 05 Jul 2017 16:32:00 GMT On 23 May 2017, interested parties were invited to provide comments on a discussion draft that provides guidance on the implementation of the approach to pricing transfers of hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines. Full Article
isc Public comments received on BEPS discussion drafts on attribution of profits to permanent establishments and transactional profit splits By www.oecd.org Published On :: Fri, 06 Oct 2017 14:49:00 GMT The OECD is publishing the comments received on a discussion draft on the Attribution of Profits to Permanent Establishments (BEPS Action 7) and on a second discussion draft on the Revised Guidance on Profit Splits (BEPS Actions 8-10). Full Article
isc OECD and tax administrations discuss BEPS implementation at regional meeting in the Slovak Republic By www.oecd.org Published On :: Fri, 20 Oct 2017 15:27:00 GMT 80 delegates from 20 countries and 11 organisations gathered in Bratislava for the third regional meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) in the Eastern Europe and Central Asia region. This meeting belongs to a new series of regional events that offer participants from different regions in the world the opportunity to provide their views and input into the Inclusive Framework on BEPS. Full Article
isc OECD seeks input on new tax rules requiring disclosure of CRS avoidance arrangements and offshore structures By www.oecd.org Published On :: Mon, 11 Dec 2017 11:00:00 GMT Today the OECD is releasing a consultation document seeking stakeholder input on model mandatory disclosure rules. The model rules target promoters and service providers with a material involvement in the design, marketing or implementation of a CRS avoidance arrangements or offshore structure. They would require such intermediaries to disclose information on the scheme to their local tax authority. Full Article
isc Public comments received on new tax rules requiring disclosure of CRS avoidance arrangements and offshore structures By www.oecd.org Published On :: Thu, 18 Jan 2018 17:00:00 GMT On 11 December 2017, interested parties were invited to provide comments on a discussion draft on model mandatory disclosure rules. The model rules are intended to target promoters and service providers with a material involvement in the design, marketing or implementation of CRS avoidance arrangements or offshore structures. Full Article
isc A OCDE e o Brasil lançam projeto para examinar as diferenças nas regras fiscais internacionais By www.oecd.org Published On :: Wed, 28 Feb 2018 18:30:00 GMT A OCDE e o Brasil lançaram hoje um projeto conjunto para examinar as semelhanças e lacunas entre a abordagem brasileira e a abordagem da OCDE com relação à avaliação das transações internacionais entre empresas associadas para efeitos fiscais. Full Article
isc Game over for CRS avoidance! OECD adopts tax disclosure rules for advisors By www.oecd.org Published On :: Fri, 09 Mar 2018 11:00:00 GMT Today, the OECD has issued new model disclosure rules that require lawyers, accountants, financial advisors, banks and other service providers to inform tax authorities of any schemes they put in place for their clients to avoid reporting under the OECD/G20 Common Reporting Standard (CRS) or prevent the identification of the beneficial owners of entities or trusts. Full Article
isc Fiscal Federalism Network - News & Events By www.oecd.org Published On :: Wed, 04 Apr 2018 09:20:00 GMT The OECD Network on Fiscal Relations across Levels of Government provides analysis and statistical underpinnings on the relationship between central and subcentral government, and its impact on efficiency, equity and macroeconomic stability. Full Article
isc OECD releases BEPS discussion draft on the transfer pricing aspects of financial transactions By www.oecd.org Published On :: Tue, 03 Jul 2018 11:00:00 GMT Public comments are invited on a discussion draft on financial transactions, which deals with follow-up work in relation to Actions 8-10 ("Assure that transfer pricing outcomes are in line with value creation") of the BEPS Action Plan. Full Article
isc OECD, government officials and parliamentarians discuss developments in international tax co-operation at high-level meeting in Georgia By www.oecd.org Published On :: Fri, 20 Jul 2018 08:00:00 GMT Over 70 participants from 20 countries in Europe and Central Asia gathered Georgia for a high-level regional event on Developments in International Tax Co-operation on 17-18 July 2018. Participants discussed policy responses to fighting tax evasion and avoidance, as well as the opportunities and challenges presented by the practical implementation of international standards on tax transparency and BEPS. Full Article
isc Public comments received on BEPS discussion draft on the transfer pricing aspects of financial transactions By www.oecd.org Published On :: Fri, 14 Sep 2018 11:00:00 GMT On 3 July 2018, interested parties were invited to provide comments on a discussion draft on financial transactions, which deals with follow-up work in relation to Actions 8-10 (“Assure that transfer pricing outcomes are in line with value creation”) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the public comments received. Full Article
isc Platform for Collaboration on Tax to discuss domestic resource mobilisation challenges on 9 October By www.oecd.org Published On :: Fri, 05 Oct 2018 18:00:00 GMT The four partner organisations to the Platform for Collaboration on Tax (PCT) will discuss critical challenges and opportunities for mobilising domestic resources to meet countries’ development priorities, at the upcoming IMF-World Bank annual meetings in Bali, Indonesia. Full Article
isc OECD and tax officials from Eastern Europe and Central Asia discuss BEPS implementation in Armenia By www.oecd.org Published On :: Fri, 09 Nov 2018 15:00:00 GMT Over 60 delegates from 16 countries, international and regional organisations, business, civil society and academia gathered in Yerevan, Armenia on 7 - 9 November 2018 for a regional meeting of the Inclusive Framework on BEPS in Eastern Europe and Central Asia. Full Article
isc OECD and the Netherlands discuss developments in international tax co-operation By www.oecd.org Published On :: Thu, 10 Jan 2019 16:18:00 GMT OECD Deputy Secretary-General Ludger Schuknecht and Pascal Saint-Amans, Director of the Centre for Tax Policy and Administration, met today in Paris with Mr. Menno Snel, State Secretary for Finance in The Netherlands, for wide-ranging discussions on international co-operation in the field of taxation, notably as concerns tackling tax evasion. Full Article
isc OECD releases international exchange framework for CRS-related mandatory disclosure rules and updates its XML schemas for the exchange of CRS, CbC and tax ruling information By www.oecd.org Published On :: Thu, 27 Jun 2019 11:00:00 GMT In order to support the automatic exchange of information collected under the OECD’s Model Mandatory Disclosure Rules on Common Reporting Standard (CRS) Avoidance Arrangements and Opaque Offshore Structures (MDRs), the OECD has today released the international administrative and operational framework for the exchange of information collected under the MDRs. Full Article
isc OECD and Eurasian officials meet in Azerbaijan to discuss BEPS implementation and solutions to the tax challenges of digitalisation By www.oecd.org Published On :: Fri, 11 Oct 2019 11:00:00 GMT Over 70 delegates from 14 countries, as well as international and regional organisations, business, and civil society gathered in Baku, Azerbaijan on 8-10 October 2019 for the Fifth Regional Meeting on BEPS for Eurasian Countries. Full Article
isc OECD and Francophone African officials meet in Senegal to discuss BEPS implementation and solutions to the tax challenges of digitalisation By www.oecd.org Published On :: Fri, 18 Oct 2019 17:00:00 GMT Over 50 delegates from 13 African countries, as well as international and regional organisations, technical co-operation agencies, Senegalese business, civil society and academia gathered in Saly, Senegal, on 15-17 October 2019 for the Third Regional Meeting on BEPS for Francophone Countries. Full Article
isc Tax officials and stakeholders from Asia-Pacific meet in the Philippines to discuss proposals to address the tax challenges of the digitalisation of the economy By www.oecd.org Published On :: Fri, 22 Nov 2019 11:00:00 GMT A regional meeting on tax and digitalisation for Asia and the Pacific , co-hosted by the Asian Development Bank (ADB) in collaboration with the Organisation for Economic Co-operation and Development (OECD), took place in Manila, the Philippines on 19-20 November 2019. Full Article
isc Tax and fiscal policy should continue to support households and businesses through containment, then shift to bolstering recovery By www.oecd.org Published On :: Wed, 15 Apr 2020 12:00:00 GMT Tax and fiscal policy responses are playing a critical role in limiting the hardship caused by containment measures, and should continue to do so as governments seek to support households and businesses, protect employment and pursue economic recovery from the global pandemic, according to new OECD analysis. Full Article
isc Tax and fiscal policies central to governments’ responses to Covid-19 crisis By www.oecd.org Published On :: Mon, 04 May 2020 12:10:00 GMT With global economic activity facing a historic drop and government spending rising dramatically, the implications of the Covid-19 crisis on public finances and tax revenues are significant. Full Article
isc Canada Exports of Miscellaneous Goods and Suppli By tradingeconomics.com Published On :: Sat, 09 May 2020 11:21:00 GMT Exports of (bop) - Miscellaneous Goods and Suppli in Canada increased to 562.80 CAD Million in March from 487.60 CAD Million in February of 2020. Exports of (bop) - Miscellaneous Goods and Suppli in Canada averaged 435.99 CAD Million from 1988 until 2020, reaching an all time high of 1351.10 CAD Million in July of 2015 and a record low of 112.20 CAD Million in June of 1991. This page includes a chart with historical data for Canada Exports of (bop) - Miscellaneous Goods And Suppli. Full Article
isc Canada Exports Cleaning Products, Appliances,&Miscellaneous By tradingeconomics.com Published On :: Sat, 09 May 2020 11:21:00 GMT Exports (Bop) - Cleaning Products, Appliances,&Miscellaneous in Canada increased to 906.60 CAD Million in March from 843.40 CAD Million in February of 2020. Exports (Bop) - Cleaning Products, Appliances,&Mis in Canada averaged 629.16 CAD Million from 1988 until 2020, reaching an all time high of 1635.80 CAD Million in July of 2015 and a record low of 142.30 CAD Million in March of 1989. This page includes a chart with historical data for Canada Exports of (bop) - Cleaning Products, Appliances,. Full Article
isc Canada Imports of Miscellaneous Goods and Suppli By tradingeconomics.com Published On :: Sat, 09 May 2020 11:25:00 GMT Imports of (bop) - Miscellaneous Goods and Suppli in Canada decreased to 1392 CAD Million in March from 1516.40 CAD Million in February of 2020. Imports of (bop) - Miscellaneous Goods and Suppli in Canada averaged 1091.92 CAD Million from 1988 until 2020, reaching an all time high of 1947.10 CAD Million in May of 2015 and a record low of 323.60 CAD Million in April of 1988. This page includes a chart with historical data for Canada Imports of (bop) - Miscellaneous Goods And Suppli. Full Article