ea Reaping the benefits of global value chains in Turkey By www.oecd.org Published On :: Mon, 19 Dec 2016 11:03:00 GMT Despite major progress, Turkey still lags behind most comparable countries in terms of exported value added per capita. Its remarkable economic performance over the past 15 years has not been sufficiently backed by gains in export market shares, in particular when measured in value added terms. Full Article
ea A Step Ahead: Competition Policy for Shared Prosperity and Inclusive Growth By www.oecd.org Published On :: Fri, 30 Jun 2017 12:11:00 GMT This publication puts forward a research agenda that advocates the importance of market competition, effective market regulation, and competition policies for achieving inclusive growth and shared prosperity in emerging and developing economies. It is the result of a global partnership and shared commitment between the World Bank Group and the OECD. Full Article
ea Market Power and Wealth Distribution By dx.doi.org Published On :: Fri, 13 Oct 2017 09:28:00 GMT Lack of competition can drive up prices of goods and services, with substantive negative effects for the poor, whose consumption basket is dominated by first necessity goods and services. Using new data, this study calibrates the overall impact of market power, showing a substantial impact on wealth inequality in the eight countries examined. Full Article
ea Latin American and Caribbean Competition Forum By www.oecd.org Published On :: Tue, 18 Sep 2018 18:06:00 GMT The 2018 OECD-IDB Latin American Competition Forum takes place in Buenos Aires, Argentina, on 18-19 September 2018. Discussions will focus on the informal economy in the region, industrial policy and the promotion of domestic industry and competition law and policy in Peru. Full Article
ea A Chain Reaction: Disruptive Innovation in the Electricity Sector By www.oecd.org Published On :: Fri, 30 Nov 2018 11:30:00 GMT This report explores the impact of innovative technologies on the electricity sector and examines priorities for regulatory policies that governments will need to put in place to negotiate the energy transition to a zero-carbon economy. Full Article
ea The Heavy Burden of Obesity: Key findings for Mexico By www.oecd.org Published On :: Thu, 10 Oct 2019 11:00:00 GMT Mexico has one of the highest rates of obesity: nearly one in three adults are obese. As a result, Mexicans live on average 4.2 years less due to overweight, the largest reductions in life expectancy of all countries analysed. The impact on the economy is large: overweight accounts for 8.9% of health expenditure; and lowers labour market outputs by the equivalent of 2.4m full time workers per year. Full Article
ea Health at a Glance 2019: Key findings for Mexico By www.oecd.org Published On :: Thu, 07 Nov 2019 11:00:00 GMT Mexico is one of the few OECD countries where gains in life expectancy have not slowed down in recent years. Nevertheless, life expectancy remains approximately five years below the OECD average. Health care expenditure comprises 5.5% of GDP, which is amongst the lowest across OECD countries. Coverage for a core set of health services in Mexico is the lowest in the OECD at 89.3%. Full Article
ea Public comments received on the discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention By www.oecd.org Published On :: Fri, 22 Jul 2011 00:00:00 GMT Public comments received on the discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention Full Article
ea OECD Appoints New Head of Transfer Pricing Unit By www.oecd.org Published On :: Mon, 29 Aug 2011 00:00:00 GMT OECD Appoints New Head of Transfer Pricing Unit Full Article
ea OECD releases a discussion draft on the definition of “permanent establishment” in the OECD Model Tax Convention By www.oecd.org Published On :: Wed, 12 Oct 2011 00:00:00 GMT The OECD invites public comments on proposed changes to the Commentary on Article 5 (Permanent Establishment) of the OCD Model Tax Convention. Full Article
ea Tax reform can create jobs By www.oecd.org Published On :: Wed, 12 Oct 2011 00:00:00 GMT High unemployment rates, in the wake of the financial and economic crisis, have governments scrambling to create jobs. A new OECD report suggests that well-targeted tax reforms can encourage employers to hire more people and the jobless to look for employment. Full Article
ea OECD Model Tax Convention: Public comments received on the discussion draft on tax treaty issues related to the trading of emissions permits By www.oecd.org Published On :: Mon, 14 Nov 2011 00:00:00 GMT On 31 May 2011, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the application of the provisions of the OECD Model Tax Convention to the cross-border trading of emissions permits. The OECD has now published the comments received on this consultation draft. Full Article
ea New head of the OECD's Tax Treaty, Transfer Pricing and Financial Transactions Division is appointed By www.oecd.org Published On :: Wed, 11 Jan 2012 00:00:00 GMT Ms. Marlies de Ruiter has been appointed Head of the Tax Treaty, Transfer Pricing and Financial Transactions Division of the OECD's Center for Tax Policy and Administration. She will take up her duties on 1 February 2012. Full Article
ea New head of the Global Forum on Transparency and Exchange of Information for Tax Purposes is appointed By www.oecd.org Published On :: Thu, 01 Mar 2012 00:00:00 GMT Ms. Monica Bhatia has been appointed Head of the Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes. She will take up her duties on 1 April 2012. Full Article
ea Tax: the average tax burden on earnings in OECD countries continues to rise By www.oecd.org Published On :: Wed, 25 Apr 2012 00:00:00 GMT The average tax and social security burden on employment incomes increased in 26 out of 34 OECD countries in 2011 according to the new OECD Taxing Wages publication. Tax payers in Ireland, Luxembourg, Portugal and the Slovak Republic were among those hit with the largest increases. Full Article
ea Colombia and Mexico sign international tax, human rights and clean business standards By www.oecd.org Published On :: Wed, 23 May 2012 00:00:00 GMT Colombia and Mexico are a step closer to beneffiting from cross border tax co-operation and information sharing. Colombia has signed, and Mexico has deposited its instrument of ratification for the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Full Article
ea OECD Working Party No. 6 releases a discussion draft on the revision of the Safe Harbours section of the Transfer Pricing Guidelines By www.oecd.org Published On :: Wed, 06 Jun 2012 00:00:00 GMT OECD releases a discussion draft on the revision of the Safe Harbours section of the Transfer Pricing Guidelines. Full Article
ea OECD updates Multi-Country Analysis of Existing Transfer Pricing Simplification Measures By www.oecd.org Published On :: Wed, 06 Jun 2012 00:00:00 GMT OECD updates Multi-Country Analysis of Existing Transfer Pricing Simplification Measures Full Article
ea OECD Working Party No. 6 releases a discussion draft on the Transfer Pricing Aspects of Intangibles By www.oecd.org Published On :: Wed, 06 Jun 2012 00:00:00 GMT OECD Working Party No. 6 releases a discussion draft on the Transfer Pricing Aspects of Intangibles Full Article
ea Improving international tax co-operation: OECD releases reports on automatic exchange and tax confidentiality By www.oecd.org Published On :: Tue, 24 Jul 2012 11:30:00 GMT Furthering its efforts to strengthen international tax co-operation, the OECD has issued two new reports on automatic exchange and tax confidentiality. The report on automatic exchange of information describes what it is, how it works, where it stands and what challenges remain. The report on confidentiality of information exchanged examines all aspects of ensuring the protection of information exchanged for tax purposes. Full Article
ea OECD Model Tax Convention: revised discussion draft on the meaning of “beneficial owner” By www.oecd.org Published On :: Fri, 19 Oct 2012 00:00:00 GMT The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the meaning of “beneficial owner”, a term that is used in Articles 10, 11 and 12 of the OECD Model Tax Convention. Full Article
ea OECD Model Tax Convention: revised discussion draft on tax treaty issues related to emissions permits and credits By www.oecd.org Published On :: Fri, 19 Oct 2012 16:38:00 GMT The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on tax treaty issues related to emissions permits/credits, which addresses the application of the provisions of the OECD Model Tax Convention to the cross-border granting and trading of emissions permits and credits. Full Article
ea OECD releases system to reduce compliance cost and facilitate cross-border investment By www.oecd.org Published On :: Mon, 11 Feb 2013 10:00:00 GMT The amount of cross border portfolio investment exceeds 35 trillion USD. To encourage growth and cross-border investment more than 3000 tax treaties around the world based on the OECD Model reduce source taxation on a reciprocal basis. Full Article
ea Public comments received on the revised proposals concerning the meaning of “beneficial owner” in Articles 10, 11 and 12 of the OECD Model Tax Convention By www.oecd.org Published On :: Tue, 12 Feb 2013 00:00:00 GMT On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment revised proposals concerning the meaning of “beneficial owner” in Articles 10, 11 and 12 of the OECD Model Tax Convention. The OECD has now published the comments received on this revised discussion draft. Full Article
ea Public comments received on the revised discussion draft on tax treaty issues related to emissions permits and credits By www.oecd.org Published On :: Tue, 12 Feb 2013 00:00:00 GMT On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment a revised discussion draft on tax treaty issues related to emissions permits and credits. The OECD has now published the comments received on this revised discussion draft. Full Article
ea Measuring Fiscal Decentralisation, Concepts and Policies By www.oecd.org Published On :: Fri, 22 Feb 2013 12:32:00 GMT This book deals with two issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications. Full Article
ea Hedging through the tax charge: a threat to tax revenue By www.oecd.org Published On :: Wed, 13 Mar 2013 00:00:00 GMT Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries’ revenue base. Empirical evidence suggests that hundreds of millions of USD are at stake, with a number of multi-billion transactions identified by countries. Full Article
ea OECD’s Global Forum on Transfer Pricing releases a Draft Handbook on Transfer Pricing Risk Assessment By www.oecd.org Published On :: Tue, 30 Apr 2013 10:00:00 GMT 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 regarding the process of conducting transfer pricing risk assessments. Interested parties are invited to provide comments by 13 September 2013. Full Article
ea OECD Model Tax Convention: Discussion draft on the tax treaty treatment of termination payments By www.oecd.org Published On :: Tue, 25 Jun 2013 11:07:00 GMT The OECD Committee on Fiscal Affairs invites public comments on a discussion draft on the tax treaty treatment of various payments, such as non-competition payments, that may be made following the termination of an employment. Full Article
ea G20 Leaders’ Summit: Growth and Global Economy By www.oecd.org Published On :: Thu, 05 Sep 2013 08:57:00 GMT 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. Full Article
ea OECD’s Gurría presents G20 Leaders with proposal to tackle tax evasion By www.oecd.org Published On :: Thu, 05 Sep 2013 18:00:00 GMT 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. Full Article
ea OECD releases new tax policy working papers By www.oecd.org Published On :: Mon, 09 Sep 2013 11:13:00 GMT "Tax Policy Landscape Five Years after the Crisis" discusses how tax policies have responded to fiscal and macroeconomic developments over the past five years and these longer-term structural economic developments on. "Tax Reform in the People's Republic of China" compares the tax system in China with the tax system in OECD countries and the tax reforms China and OECD countries have implemented in the past. Full Article
ea “The Future Ain’t What it Used to Be - 20 Years of Competition Law and the Challenges Ahead” By www.oecd.org Published On :: Fri, 27 Sep 2013 15:28:00 GMT Strong competition is an optimizer for our economies. First of all, it is the best catalyst to increase our productivity. This is because a strong competition framework generates the right incentives to attract the most efficient firms into our markets. Full Article
ea OECD releases draft agenda for the November public consultation on transfer pricing matters By www.oecd.org Published On :: Mon, 21 Oct 2013 15:15:00 GMT A public consultation will be held at the OECD Conference Centre on 12-13 November 2013. The public consultation is open to all interested persons and will be attended by country delegates to Working Party No. 6 of the OECD Committee on Fiscal Affairs. Persons interested in attending must register in advance through the OECD website. Full Article
ea OECD invites public comments on a discussion draft on proposed changes to the provisions dealing with the operation of ships and aircraft in international traffic By www.oecd.org Published On :: Fri, 15 Nov 2013 15:54:00 GMT 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. Full Article
ea OECD releases request for public input on the tax challenges of the digital economy By www.oecd.org Published On :: Fri, 22 Nov 2013 09:00:00 GMT The OECD Committee on Fiscal Affairs invites public comments and input on questions related to the tax challenges of the digital economy. The Committee invites interested parties to send their comments in response to this request for input before 22 December 2013. Full Article
ea OECD publishes public comments on the tax treaty treatment of termination payments By www.oecd.org Published On :: Fri, 29 Nov 2013 11:08:00 GMT 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. Full Article
ea Discussion Draft on transfer pricing documentation and country-by-country reporting released for public comment By www.oecd.org Published On :: Thu, 30 Jan 2014 10:30:00 GMT 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. Full Article
ea The OECD publishes the comments received on a discussion draft on proposed changes to the provisions of the OECD Model Tax Convention dealing with the operation of ships and aircraft in international traffic By www.oecd.org Published On :: Tue, 18 Feb 2014 19:40:00 GMT On 15 November 2013, the OECD Committee on Fiscal Affairs (CFA) invited public comments on a discussion draft on changes to the provisions of the OECD Model Tax Convention dealing with the operation of ships and aircraft in international traffic. The OECD has now published the comments received on that discussion draft. Full Article
ea OECD issues release dates of BEPS discussion drafts and public consultations By www.oecd.org Published On :: Thu, 20 Feb 2014 10:00:00 GMT A revision of the timetable for planned stakeholders’ input is now available online with the dates when discussion drafts will be published and public consultations held in relation to the September 2014 BEPS outputs. Full Article
ea Paper on transfer pricing comparability data and developing countries released for comment By www.oecd.org Published On :: Tue, 11 Mar 2014 17:41:00 GMT This paper sets out four possible approaches to addressing the concerns over the lack of data on transfer pricing comparables expressed by developing countries. Full Article
ea Release of discussion draft on Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan By www.oecd.org Published On :: Fri, 14 Mar 2014 15:00:00 GMT Public comments are invited on a discussion draft that includes the proposals produced with respect to Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan. Full Article
ea Release of discussion drafts on Action 2 (Neutralise the effects of hybrid mismatch arrangements) of the BEPS Action Plan By www.oecd.org Published On :: Wed, 19 Mar 2014 10:00:00 GMT Public comments are invited on discussion drafts that include the proposals produced with respect to Action 2 (Hybrid Mismatch Arrangements) of the BEPS Action Plan. Full Article
ea Release of discussion draft on Action 1 (Tax Challenges of the Digital Economy) of the BEPS Action Plan By www.oecd.org Published On :: Mon, 24 Mar 2014 10:00:00 GMT Public comments are invited on a discussion draft that includes the proposals produced with respect to Action 1 (Tax Challenges of the Digital Economy) of the BEPS Action Plan. Full Article
ea Public comments received on discussion draft on Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan By www.oecd.org Published On :: Fri, 11 Apr 2014 10:00:00 GMT The OECD publishes comments received from interested parties on the discussion draft on Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan. Full Article
ea Top earners capturing growing share of total income in many countries, says OECD By www.oecd.org Published On :: Wed, 30 Apr 2014 09:32:00 GMT The shares of the richest 1% in total pre-tax income have increased in most OECD countries over the past three decades. This rise is the result of the top 1% capturing a disproportionate share of overall income growth over that timeframe: up to 37% in Canada and 47% in the United States, according to new OECD analysis. Full Article
ea Rising air pollution-related deaths taking heavy toll on society, OECD says By www.oecd.org Published On :: Wed, 21 May 2014 14:50:00 GMT Air pollution is costing advanced economies plus China and India an estimated USD 3.5 trillion a year in premature deaths and ill health and the costs will rise without government action to limit vehicle emissions, a new OECD report says. Full Article
ea Personal tax treatment of company cars and commuting expenses: Estimating the fiscal and environmental costs By dx.doi.org Published On :: Tue, 15 Jul 2014 07:48:00 GMT Company cars form a large proportion of the car fleet in many OECD countries and are also influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use that car for personal purposes, personal income tax rules value the benefit in a number of different ways. Full Article
ea The Diesel Differential: Differences in the tax treatment of gasoline and diesel for road use By dx.doi.org Published On :: Tue, 15 Jul 2014 11:25:00 GMT Diesel and gasoline account for around 95% of energy used for road transport in the OECD and for the largest share of revenue from taxes on energy. In 33 out of 34 OECD countries, diesel fuel is taxed at lower rates than gasoline both in terms of energy and carbon content. Full Article
ea OECD releases full version of global standard for automatic exchange of information By www.oecd.org Published On :: Mon, 21 Jul 2014 11:00:00 GMT Taking an important step towards greater transparency and putting an end to banking secrecy in tax matters, the OECD today released the full version of a new global standard for the exchange of information between jurisdictions. Full Article