Public comments are invited on this discussion draft which deals with work in relation to Action 8 of the BEPS Action Plan.

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.

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.

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.

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).

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).

Public comments are invited on a discussion draft which deals with work in relation to Action 8 of the Action Plan on Base Erosion and Profit Shifting

On 15 May 2015, interested parties were invited to comment on a revised discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

OECD publishes comments received on the discussion draft on the elements of the design and operation of the group ratio rule under Action 4.

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.

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.

The OECD publishes the comments received on the discussion draft on branch mismatch structures under Action 2 of the BEPS Action Plan.

On 6 January 2017, public comments were invited on draft examples prepared as part of the follow-up work on the interaction between the treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds. The OECD is grateful for the input and now publishes a compilation of the comments received.

Responding to a request by the Development Working Group of the G20, the Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – has developed a draft toolkit designed to assist developing countries in an important area of international tax policy: transfer pricing.

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.

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.

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.

The OECD has just released the draft contents of the 2017 update to the OECD Model Tax Convention. Comments are requested at this time only with respect to certain parts of the 2017 update that have not previously been released for comments.

The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – is seeking public feedback on a draft toolkit designed to help developing countries tackle the complexities of taxing offshore indirect transfers of assets, a practice by which multinational corporations try to minimise their tax liability.

Public comments received on the draft contents of the 2017 Update to the OECD Model Tax Convention

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).

On August 1st 2017, interested parties were invited to provide comments on the discussion draft of a toolkit on the Taxation of Offshore Indirect Transfers. The Platform for Collaboration on Tax is grateful to the commentators for their input and now publishes the public comments received during the consultation period.

Tax revenues in Latin America and the Caribbean (LAC) dipped in 2016, falling further behind average OECD country levels, but a recovery is likely in subsequent years, according to Revenue Statistics in Latin America and the Caribbean 2018. The average tax-to-GDP ratio stood at 22.7% in 2016, a fall of 0.3 percentage points since 2015, the report says.

Building on BEPS Action 4, this practice note has been prepared by the OECD under a programme of co-operation with the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), to help guide tax officials on how to strengthen their defences against BEPS. Deadline for comment: 18 May 2018.

This draft toolkit has been prepared by the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), under a programme of co-operation with the OECD, to help governments anticipate and limit the cost of mining tax incentives. It is part of wider efforts to address some of the challenges developing countries are facing in raising revenue from their mining sectors.

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.

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.

The average tax-to-GDP ratio in Latin America and the Caribbean rose to 22.8% in 2017, a gain of 0.2 percentage points from 2016, according to Revenue Statistics in Latin America and the Caribbean 2019. The report finds that the rebound was primarily driven by Caribbean countries and in particular Guyana and Barbados, on the back of tax policy and administration reforms.

As part of the ongoing work on tax morale, the OECD is seeking public comments on itis forthcoming publication What is driving tax morale? An empirical analysis on social preferences and attitudes towards taxation.

On 10 April 2019, interested parties were invited to provide comments on its forthcoming publication "What is driving tax morale? An empirical analysis on social preferences and attitudes towards taxation". The OECD is grateful to the commentators for their input and now publishes the public comments received.

The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – is seeking feedback from the public on a draft toolkit designed to help developing countries in the implementation of effective transfer pricing documentation requirements.

As part of the ongoing work of the Committee on Fiscal Affairs, the OECD is seeking public comments on the draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy.

On 19 February 2020, interested parties were invited to provide comments on the draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy. The OECD is grateful to the commentators for their input and now publishes the public comments received

Exports of (bop) - Aircraft in Canada decreased to 703.10 CAD Million in March from 1220.10 CAD Million in February of 2020. Exports of (bop) - Aircraft in Canada averaged 515.09 CAD Million from 1988 until 2020, reaching an all time high of 1419.70 CAD Million in November of 2001 and a record low of 2.10 CAD Million in July of 1988. This page includes a chart with historical data for Canada Exports of (bop) - Aircraft.

Exports (Bop) - Aircraft, Aircraft Engines And Aircraft Parts in Canada decreased to 1842.40 CAD Million in March from 2391.90 CAD Million in February of 2020. Exports (Bop) - Aircraft, Aircraft Engines And Air in Canada averaged 1078.85 CAD Million from 1988 until 2020, reaching an all time high of 2391.90 CAD Million in February of 2020 and a record low of 172.30 CAD Million in July of 1988. This page includes a chart with historical data for Canada Exports of (bop) - Aircraft, Aircraft Engines And.

Exports (Bop) - Aircraft Engines And Aircraft Parts in Canada decreased to 1139.30 CAD Million in March from 1171.90 CAD Million in February of 2020. Exports (Bop) - Aircraft Engines And Aircraft Part in Canada averaged 563.76 CAD Million from 1988 until 2020, reaching an all time high of 1327.20 CAD Million in March of 2019 and a record low of 169.90 CAD Million in May of 1988. This page includes a chart with historical data for Canada Exports of (bop) - Aircraft Engines And Aircraft.

Imports - Civilian Aircraft, Engines & Parts (Census Basis) in the United States decreased to 4585.50 USD Million in March from 4675.21 USD Million in February of 2020. Imports - Civilian Aircraft, Engines & Parts (Cens in the United States averaged 2490.72 USD Million from 1989 until 2020, reaching an all time high of 6159.71 USD Million in February of 2019 and a record low of 556.58 USD Million in January of 1989. This page includes a chart with historical data for the United States Imports of Civilian Aircraft, Engines & Parts.

Imports - Civilian Aircraft, Complete (Census Basis) in the United States increased to 1379.90 USD Million in March from 1060.41 USD Million in February of 2020. Imports - Civilian Aircraft, Complete (Census Basi in the United States averaged 811 USD Million from 1989 until 2020, reaching an all time high of 2242.09 USD Million in August of 2014 and a record low of 80.17 USD Million in August of 1994. This page includes a chart with historical data for the United States Imports of Civilian Aircraft, Complete.

This statement was adopted by National Contact Points on 25 June 2014 during their 15th Meeting.