On April 9, 2020, the OECD released an update to a spreadsheet hosted on its website that maps out all the various tax policy responses countries have taken to support individual and corporate taxpayers following the outbreak of COVID-19.

On April 23, 2020, the National Treasury of South Africa provided further details of the additional COVID-19 tax support measures first announced by President Cyril Ramaphosa on April 21.

The French General Directorate of Public Finance has announced that companies and self-employed taxpayers will be able to postpone without penalty upcoming tax payments due to the public health emergency.

Being distracted by technology during mealtimes may reduce the amount of food a person eats, reports a new study. The findings of the study are published in the iJournal of Nutrition/i.

People whose diets consisted of processed meats, potatoes, and snacks like cookies and cakes are at an increased dementia risk years later than people

Excessive or uncontrolled buying or shopping is a highly prevalent, disabling and growing problem, yet measuring the extent and effects of this significant

This Mother's Day, there are several limitations due to COVID-19 pandemic on what to do. Here are a few tips to share love and happiness with your Mom for the upcoming Mother's Day 2020.

New information on water resources to guide development in Nepal’s Koshi Basin.

Infection rate from a measles outbreak that has swept the country started to come under control in Samoa. Samoa, the south pacific nation has been gripped by measles, a highly infectious disease.

On International Women’s Day, Deepa Joshi shares a lesson from South Africa to demonstrate why delivering gender equality demands far-reaching systems change.

Pediatric kidney transplant patients may experience quality-of-life difficulties that underscore the importance of screening transplant recipients for

In people with difficult-to-treat high blood pressure, a measurement of central blood pressure could help cut the risk of heart disease better than traditional

Quarantine is important in reducing incidence and death during the COVID (and) #8208;19 pandemic. Early implementation of quarantine and combining quarantine

The United States component of a global registry that aims to help protect health care providers who intubate patients with COVID-19 and better quantify

Since we all are in lockdown due to the COVID-19 pandemic, almost everything has come to a standstill, but definitely not the celebrations with your family. Here are a few tips to share love and happiness with your Mom for the upcoming Mother's Day 2020.

Madrid - The internationally recognized holistic well-being clinic, SHA Wellness is once again demonstrating its leadership in the health and wellness industry by adopting innovative measures to protect guests and staff against COVID-19 upon reopeni...

The identity of the confusion and self-perception is always super heroes face a common problem. Because he has super powers; he was not an ordinary man. As Superman series of important works, Man of Steel elaborates further on these...

The ability to measure innovation is essential to an improvement strategy in education. This country note analyses how the practices are changing within classrooms and educational organisations and how teachers develop and use their pedagogical resources.

There was a time when Lady Gaga dressed in real meat! Here's a throwback to the singer's most outrageous dress.

The ability to measure innovation is essential to an improvement strategy in education. This country note analyses how the practices are changing within classrooms and educational organisations and how teachers develop and use their pedagogical resources.

Norway has taken some good initiatives to combat money laundering and terrorist financing, but needs to establish overarching policies and strategies, and address significant weaknesses in a number of key areas, according to a new report by the Financial Action Task Force.

The ability to measure innovation is essential to an improvement strategy in education. This country note analyses how the practices are changing within classrooms and educational organisations and how teachers develop and use their pedagogical resources.

The global economic crisis has had a profound impact on people’s well-being, reaching far beyond the loss of jobs and income, and affecting citizens’ satisfaction with their lives and their trust in governments, according to a new OECD report.

The ability to measure innovation is essential to an improvement strategy in education. This country note analyses how the practices are changing within classrooms and educational organisations and how teachers develop and use their pedagogical resources.

The global economic crisis has had a profound impact on people’s well-being, reaching far beyond the loss of jobs and income, and affecting citizens’ satisfaction with their lives and their trust in governments, according to a new OECD report.

The ability to measure innovation is essential to an improvement strategy in education. This country note analyses how the practices are changing within classrooms and educational organisations and how teachers develop and use their pedagogical resources.

The global economic crisis has had a profound impact on people’s well-being, reaching far beyond the loss of jobs and income, and affecting citizens’ satisfaction with their lives and their trust in governments, according to a new OECD report.

The ability to measure innovation is essential to an improvement strategy in education. This country note analyses how the practices are changing within classrooms and educational organisations and how teachers develop and use their pedagogical resources.

The global economic crisis has had a profound impact on people’s well-being, reaching far beyond the loss of jobs and income, and affecting citizens’ satisfaction with their lives and their trust in governments, according to a new OECD report.

The ability to measure innovation is essential to an improvement strategy in education. This country note analyses how the practices are changing within classrooms and educational organisations and how teachers develop and use their pedagogical resources.

Public comments received on the discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention

OECD updates Multi-Country Analysis of Existing Transfer Pricing Simplification Measures

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.

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.

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.

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).

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.

The leaders of the world’s 20 largest economies today endorsed overhauled global standards proposed by the OECD to crack down on tax evasion and reaffirmed the organisation’s central role in helping governments ensure strong, sustainable and inclusive growth.

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.

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.

The OECD will hold a public consultation event on the Multilateral Instrument on 7 July 2016 at the OECD Conference Centre in Paris, France.

Today, Jersey deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting ("multilateral convention") with the OECD. Subsequently, on 20 December, Curaçao joined the multilateral convention.

This paper presents data on carryover provisions in 34 countries and compares their effects on the basis of two comparable indices. Empirical results show that in most countries corporate tax is not perfectly symmetric, suggesting the existence of tax-induced distortions towards less risky investments.