lease 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
lease 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
lease 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
lease 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
lease 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
lease 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
lease 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
lease 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
lease Global Forum releases new compliance ratings on tax transparency for 10 jurisdictions By www.oecd.org Published On :: Mon, 04 Aug 2014 10:22:00 GMT The Global Forum on Transparency and Exchange of Information for Tax Purposes published today 13 new peer review reports demonstrating progress toward implementation of the international standard for exchange of information on request. The Global Forum also issued compliance ratings for 10 jurisdictions. Full Article
lease OECD releases public request for input on BEPS Action 11 By www.oecd.org Published On :: Mon, 04 Aug 2014 14:00:00 GMT Public comments are invited on request for input on BEPS Action 11 regarding work on establishing methodologies to collect and analyse data on BEPS and the actions to address it. Full Article
lease OECD releases first BEPS recommendations to G20 for international approach to combat tax avoidance by multinationals By www.oecd.org Published On :: Tue, 16 Sep 2014 14:00:00 GMT The OECD released today its first recommendations for a co-ordinated international approach to combat tax avoidance by multinational enterprises, under the OECD/G20 Base Erosion and Profit Shifting Project designed to create a single set of international tax rules to end the erosion of tax bases and the artificial shifting of profits to jurisdictions to avoid paying tax. Full Article
lease Release of discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan By www.oecd.org Published On :: Fri, 31 Oct 2014 15:00:00 GMT The Committee on Fiscal Affairs (CFA) invites interested parties to send comments on this discussion draft, which includes the preliminary results of the work carried on with respect to issues related to the artificial avoidance of PE status and includes proposals for changes to the definition of permanent establishment found in the OECD Model Tax Convention. Full Article
lease 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
lease 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
lease 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
lease 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
lease 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
lease 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
lease 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
lease 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
lease 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
lease 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
lease 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
lease 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
lease 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
lease 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
lease 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
lease Release of a discussion draft on BEPS Action 8 (Hard-to-value intangibles) By www.oecd.org Published On :: Thu, 04 Jun 2015 17:00:00 GMT 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 Full Article
lease OECD releases Implementation Package for BEPS country-by-country reporting By www.oecd.org Published On :: Mon, 08 Jun 2015 11:00:00 GMT Pushing forward efforts to boost transparency in international tax matters, the OECD today released a package of measures for the implementation of a new Country-by-Country Reporting plan developed under the OECD/G20 BEPS Project. Full Article
lease OECD Secretary-General welcomes release of EU plan to curb corporate tax avoidance By www.oecd.org Published On :: Wed, 17 Jun 2015 13:00:00 GMT The European Commission presented today an Action Plan to fundamentally reform corporate taxation in the EU. The Action Plan sets out a series of initiatives to tackle tax avoidance, secure sustainable revenues and strengthen the Single Market for businesses. Full Article
lease The Global Forum releases new compliance ratings on tax transparency By www.oecd.org Published On :: Mon, 03 Aug 2015 10:00:00 GMT The Global Forum on Transparency and Exchange of Information for Tax Purposes published new peer review reports today for 12 countries or jurisdictions, moving further ahead with its goal to implement global standards on transparency and exchange of information for tax purposes. Full Article
lease Tax treaties: OECD releases latest MAP statistics By www.oecd.org Published On :: Mon, 23 Nov 2015 11:00:00 GMT As part of the OECD’s work to improve the timeliness of processing and completing mutual agreement procedure (MAP) cases under tax treaties and to enhance the transparency of the MAP process, the OECD makes available annual statistics on the MAP caseloads of all its member countries and of non-OECD economies that agree to provide such statistics. Full Article
lease 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
lease OECD releases standardised electronic format for the exchange of BEPS Country-by-Country Reports By www.oecd.org Published On :: Tue, 22 Mar 2016 11:00:00 GMT In a continued effort to boost transparency in international tax matters, the OECD has today released its standardised electronic format for the exchange of Country-by-Country (CbC) Reports between jurisdictions – the CbC XML Schema – as well as the related User Guide. Full Article
lease OECD releases a BEPS consultation document on the treaty entitlement of non-CIV funds By www.oecd.org Published On :: Thu, 24 Mar 2016 11:01:00 GMT Responses are invited to the questions included in a consultation document on issues and suggestions related to the impact of the Report on BEPS Action 6 on the tax treaty entitlement of non-CIV funds. Full Article
lease 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
lease New steps to strengthen transparency in international tax matters: OECD releases guidance on the implementation of country-by-country reporting By www.oecd.org Published On :: Wed, 29 Jun 2016 15:00:00 GMT Today the OECD has taken a new step in its continuing efforts to boost transparency in international tax matters with the release of guidance on the implementation of country-by-country (CbC) reporting. Full Article
lease 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
lease 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
lease OECD releases standardised IT-format for providing feedback on received Common Reporting Standard information By www.oecd.org Published On :: Mon, 11 Jul 2016 18:00:00 GMT The OECD has today released its standardised IT-format for providing structured feedback on exchanged Common Reporting Standard information – the CRS Status Message XML Schema – as well as the related User Guide. Full Article
lease 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
lease 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
lease OECD releases schedule for Action 14 peer reviews and invites taxpayer input By www.oecd.org Published On :: Mon, 31 Oct 2016 10:00:00 GMT On 20 October, the OECD released the key documents that will form the basis of the Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of the BEPS Action Plan. In accordance with the Assessment Methodology, the reviews will be conducted in batches, with the first batch commencing in December 2016. Full Article
lease OECD releases further BEPS guidance on Country-by-Country reporting and country-specific information on implementation By www.oecd.org Published On :: Mon, 05 Dec 2016 11:00:00 GMT The Inclusive Framework on BEPS has released two new documents to support the global implementation of Country-by-Country (CbC) reporting (BEPS Action 13). Full Article
lease OECD releases mutual agreement procedure (MAP) statistics for 2015 By www.oecd.org Published On :: Mon, 05 Dec 2016 11:08:00 GMT The OECD’s work to advance tax certainty specifically includes work to improve the timeliness of processing and completing mutual agreement procedure (MAP) cases under tax treaties and to enhance the transparency of the MAP process. As part of that work, the OECD makes available annual statistics on the MAP caseloads of all its member countries and of non-OECD economies that agree to provide such statistics. Full Article
lease OECD releases additional guidance on Action 4 of the BEPS Action Plan to curb international tax avoidance By www.oecd.org Published On :: Thu, 22 Dec 2016 11:00:00 GMT Today, the OECD released an updated version of the BEPS Action 4 Report (Limiting Base Erosion Involving Interest Deductions and Other Financial Payments), which includes further guidance on two areas: the design and operation of the group ratio rule, and approaches to deal with risks posed by the banking and insurance sectors. Full Article
lease OECD releases peer review documents for assessment of BEPS minimum standards (Actions 5 and 13) By www.oecd.org Published On :: Wed, 01 Feb 2017 10:00:00 GMT Today the OECD released key documents, approved by the Inclusive Framework on BEPS, which will form the basis of the peer review of Action 13 Country-by-Country Reporting and for the peer review of the Action 5 transparency framework. Full Article
lease OECD to release Taxing Wages 2017 on Tuesday 11 April By www.oecd.org Published On :: Tue, 04 Apr 2017 11:23:00 GMT Taxing Wages 2017, the OECD’s annual flagship publication on the various taxes levied on wages and salaries, will be released on Tuesday 11 April 2017 at 11:00 CET (09:00 GMT). Full Article
lease OECD releases new guidance for Automatic Exchange of Financial Account Information in Tax Matters By www.oecd.org Published On :: Thu, 06 Apr 2017 10:00:00 GMT To further support the consistent implementation of the Common Reporting Standard (CRS), the OECD today released a series of additional CRS-related Frequently Asked Questions; and the second edition of the Standard for Automatic Exchange of Financial Account Information in Tax Matters. Full Article
lease OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting (BEPS Action 13) By www.oecd.org Published On :: Thu, 06 Apr 2017 16:00:00 GMT The Inclusive Framework on BEPS has released additional guidance to provide essential information that will give certainty to tax administrations and MNE Groups alike on implementation of Country-by-Country (CbC) reporting (BEPS Action 13). Full Article