strat Kazakhstan signs the Convention on Mutual Administrative Assistance in Tax Matters By www.oecd.org Published On :: Mon, 23 Dec 2013 09:38:00 GMT Kazakhstan has become the 64th signatory of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, the most powerful international instrument to fight international tax avoidance and evasion. Full Article
strat OECD publishes comments received on strategies that allegedly result in the artificial avoidance of PE Status By www.oecd.org Published On :: Thu, 16 Jan 2014 18:51:00 GMT On 22 October 2013, the OECD requested interested parties to send a short description of strategies that might be considered to result in the artificial avoidance of PE status in relation to base erosion and profit shifting. The OECD has now published the only response received following that invitation. Full Article
strat Cameroon signs the Convention on Mutual Administrative Assistance in Tax Matters By www.oecd.org Published On :: Thu, 26 Jun 2014 10:04:00 GMT Cameroon has become the 65th signatory of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, the most powerful international instrument to fight international tax avoidance and evasion. Full Article
strat A strategic perspective on the prevention, detection and investigation of international tax crime By www.oecd.org Published On :: Fri, 12 Sep 2014 13:22:00 GMT Heads of tax crime investigation in 44 countries, as well as the Financial Action Task Force and World Customs Organisation, have come together this week at Europol Headquarters in the Hague for the second meeting of the OECD Forum of Heads of Tax Crime Investigation. Full Article
strat Heads of Tax Administration agree global actions to meet global challenges By www.oecd.org Published On :: Fri, 24 Oct 2014 14:00:00 GMT The Ninth Meeting of the OECD Forum on Tax Administration (FTA) met in Dublin, Ireland on 23-24 October to discuss the implementation of the BEPS Project and automatic exchange of information. Full Article
strat New report compares performance, best practices and trends in 56 tax administrations By www.oecd.org Published On :: Tue, 11 Aug 2015 11:00:00 GMT Tax administrations continue to face the challenges of improving their performance while reducing costs, decreasing compliance burdens for taxpayers tackling non-compliance. Improving taxpayer services, while making non-compliance harder, is helping revenue bodies increase their efficiency and allowing governments to finance important programmes that will further benefit their citizens. Full Article
strat Tax administrations ready to act on “Panama Papers” By www.oecd.org Published On :: Fri, 08 Apr 2016 12:42:00 GMT Government officials from around the world have called on the OECD to convene a special project meeting of the Joint International Tax Shelter Information and Collaboration (JITSIC) Network to explore possibilities of co-operation and information-sharing, identify tax compliance risks and agree collaborative action, in light of the “Panama Papers” revelations. Full Article
strat Tax administrations meet on "Panama Papers" By www.oecd.org Published On :: Wed, 13 Apr 2016 16:00:00 GMT A special project meeting of the Joint International Tax Shelter Information and Collaboration (JITSIC) Network took place at the OECD in Paris on Wednesday 13 April, bringing together senior tax administration officials from countries worldwide to discuss opportunities for obtaining data, co-operation and information-sharing in light of the “Panama Papers” revelations. Full Article
strat OECD Forum on Tax Administration - plenary meeting Beijing, 11-13 May 2016 By www.oecd.org Published On :: Wed, 20 Apr 2016 15:38:00 GMT The role of tax administrations in implementing the OECD/G20 work on the international tax agenda will be the focus of the 10th Plenary meeting of the OECD Forum on Tax Administration (FTA) to be held in Beijing, People's Republic of China, on 11-13 May 2016. Full Article
strat Heads of tax administrations take big step forward in global tax co-operation By www.oecd.org Published On :: Fri, 13 May 2016 10:00:00 GMT Delivering on the OECD/G20 international tax agenda, through implementation of the Base Erosion and Profit Shifting (BEPS) Project and the Common Reporting Standard (CRS) for the automatic exchange of financial account information, took centre stage when Heads of Tax Administration met on 11-13 May in Beijing, China. Full Article
strat OECD appoints new Head of the Tax Treaty, Transfer Pricing & Financial Transactions Division in the Centre for Tax Policy and Administration By www.oecd.org Published On :: Thu, 02 Jun 2016 17:00:00 GMT Mr Jefferson VanderWolk has been appointed Head of the Tax Treaty, Transfer Pricing & Financial Transactions Division in the Centre for Tax Policy and Administration. He will take up his duties in early July 2016. Full Article
strat OECD Council approves incorporation of BEPS amendments into the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations By www.oecd.org Published On :: Wed, 15 Jun 2016 11:00:00 GMT On 23 May 2016, the OECD Council approved the amendments to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations ("Transfer Pricing Guidelines"), as set out in the 2015 BEPS Report on Actions 8-10 "Aligning Transfer Pricing Outcomes with Value Creation" and the 2015 BEPS Report on Action 13 "Transfer Pricing Documentation and Country-by-Country Reporting". Full Article
strat OECD secretariat reviews the functioning of the Italian tax administration By www.oecd.org Published On :: Tue, 19 Jul 2016 13:00:00 GMT Following a request of the Italian Minister of Economy and Finance Pier Carlo Padoan, the OECD has carried out a review of the organisational structure and institutional arrangements of Italy’s tax administration, with a focus on the Agenzia delle Entrate and the Agenzia delle Dogane e dei Monopoli. The review also highlights certain critical issues related to tax compliance and collection which emerged in the course of the work. Full Article
strat Liechtenstein strengthens international tax co-operation – ratifies the Convention on Mutual Administrative Assistance in Tax Matters By www.oecd.org Published On :: Mon, 22 Aug 2016 12:00:00 GMT Liechtenstein today deposited its instrument of ratification for the Convention on Mutual Administrative Assistance in Tax Matters ("the Convention"). By doing so, Liechtenstein underlines its commitment to fighting tax evasion and avoidance and takes another important step in implementing the Standard for Automatic Exchange of Financial Account Information in Tax Matters developed by the OECD and G20 countries. Full Article
strat Switzerland confirms its commitment towards greater tax transparency – ratifies the Convention on Mutual Administrative Assistance in Tax Matters By www.oecd.org Published On :: Mon, 26 Sep 2016 09:19:00 GMT Switzerland, represented by Ambassador Ulrich Lehner , today deposited its instrument of ratification for the multilateral Convention on Mutual Administrative Assistance in Tax Matters ("the Convention") in the presence of OECD Secretary-General Angel Gurría. Full Article
strat Monaco strengthens international tax co-operation – ratifies the Convention on Mutual Administrative Assistance in Tax Matters By www.oecd.org Published On :: Wed, 14 Dec 2016 14:51:00 GMT Monaco today deposited its instrument of ratification for the Convention on Mutual Administrative Assistance in Tax Matters ("the Convention"). By doing so, Monaco underlines its commitment to fighting tax evasion and avoidance and takes another important step in implementing the Standard for Automatic Exchange of Financial Account Information in Tax Matters developed by the OECD and G20 countries. Full Article
strat 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
strat 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
strat OECD releases CbC reporting implementation status and exchange relationships between tax administrations By www.oecd.org Published On :: Thu, 04 May 2017 11:00:00 GMT Today, another important step was taken to implement Country-by-Country Reporting in accordance with the BEPS Action 13 minimum standard, through activations of automatic exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of CbC Reports. Full Article
strat Guatemala strengthens international tax co-operation – ratifies the Convention on Mutual Administrative Assistance in Tax Matters By www.oecd.org Published On :: Fri, 09 Jun 2017 17:00:00 GMT The President of the Republic of Guatemala, Jimmy Morales, today deposited Guatemala’s instrument of ratification for the Convention on Mutual Administrative Assistance in Tax Matters ("the Convention"). Full Article
strat OECD releases latest updates to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations By www.oecd.org Published On :: Mon, 10 Jul 2017 14:00:00 GMT The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which represents the international consensus on the valuation, for income tax purposes, of cross-border transactions between associated enterprises. Full Article
strat OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting (BEPS Action 13) By www.oecd.org Published On :: Tue, 18 Jul 2017 11:00:00 GMT The Inclusive Framework on BEPS has released additional guidance to give certainty to tax administrations and MNE Groups alike on the implementation of Country-by-Country (CbC) Reporting (BEPS Action 13). Full Article
strat Tax administrations deliver on information exchange, BEPS and tax certainty agenda, and move forward on the digital and the sharing economy By www.oecd.org Published On :: Mon, 25 Sep 2017 10:06:00 GMT Tax administrations are playing a critical role as governments start implementing new international measures to counter offshore evasion and combat tax avoidance by multinational enterprises. Full Article
strat Leading tax administrations focused on effective delivery of the OECD/G20 BEPS outcomes, automatic exchange of information and tax certainty and collaborate on taxing users of the sharing economy By www.oecd.org Published On :: Fri, 29 Sep 2017 13:00:00 GMT The Forum on Tax Administration (FTA) is the leading international body concerned with tax administration. The FTA, which brings together Tax Commissioners from 50 advanced and emerging tax administrations (including OECD and G20 countries), held its Plenary meeting in Oslo on 27-29 September. Full Article
strat BEPS Action 13: OECD releases CbC reporting implementation status and exchange relationships between tax administrations By www.oecd.org Published On :: Wed, 11 Oct 2017 15:00:00 GMT Today, a further step was taken to implement Country-by-Country Reporting in accordance with the BEPS Action 13 minimum standard, through activations of automatic exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of CbC Reports ("the CbC MCAA"). Full Article
strat 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
strat 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, 30 Nov 2017 12:00:00 GMT The Inclusive Framework on BEPS has released additional guidance to give certainty to tax administrations and MNE Groups alike on the implementation of Country-by-Country (CbC) Reporting (BEPS Action 13). Full Article
strat Eight FTA members kick off multilateral tax risk assurance programme to provide early certainty for tax administrations and MNEs By www.oecd.org Published On :: Tue, 23 Jan 2018 23:00:00 GMT A pilot of a new FTA programme for the multilateral risk assessment of large MNE groups was launched at an event today in Washington DC, hosted by the Internal Revenue Service. Full Article
strat OECD invites public comments on the scope of the future revision of Chapter IV (administrative approaches) and Chapter VII (intra-group services) of the Transfer Pricing Guidelines By www.oecd.org Published On :: Wed, 09 May 2018 11:00:00 GMT Public comments are invited on the future revision of Chapter IV, “Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes” of the Transfer Pricing Guidelines, and the future revision of Chapter VII, “Special Considerations for Intra-Group Services”, of the Transfer Pricing Guidelines. Full Article
strat Peru to join two major OECD Conventions:Anti-Bribery Convention and multilateral Convention on Mutual Administrative Assistance in Tax Matters By www.oecd.org Published On :: Mon, 28 May 2018 15:57:00 GMT Peru is taking important steps toward fighting corruption and fostering greater transparency and exchange of information by completing the necessary steps to become a Party to the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions (Anti-Bribery Convention) and the multilateral Convention on Mutual Administrative Assistance in Tax Matters. Full Article
strat Public comments received on the scope of the future revisions of Chapter IV (Administrative Approaches) and Chapter VII (Intra-group services) of the Transfer Pricing Guidelines By www.oecd.org Published On :: Thu, 28 Jun 2018 15:00:00 GMT Public comments received on the scope of the future revisions of Chapter IV (Administrative Approaches) and Chapter VII (Intra-group services) of the Transfer Pricing Guidelines Full Article
strat Former Yugoslav Republic of Macedonia signs the multilateral Convention on Mutual Administrative Assistance in Tax Matters By www.oecd.org Published On :: Mon, 02 Jul 2018 12:00:00 GMT The Former Yugoslav Republic of Macedonia today signed the multilateral Convention on Mutual Administrative Assistance in Tax Matters, making it the 124th jurisdiction to join the world’s leading instrument for boosting transparency and combating cross-border tax evasion. Full Article
strat Simplified registration and collection mechanisms for taxpayers that are not located in the jurisdiction of taxation By doi.org Published On :: Thu, 06 Sep 2018 16:01:00 GMT This paper reviews and evaluates the efficacy of simplified tax registration and collection mechanisms for securing compliance of taxpayers over which the jurisdiction with taxing rights has limited or no authority to effectively enforce a tax collection or other compliance obligation. Full Article
strat 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, 13 Sep 2018 16:00:00 GMT The Inclusive Framework on BEPS has released additional interpretative guidance to give certainty to tax administrations and MNE Groups alike on the implementation of Country-by-Country (CbC) Reporting (BEPS Action 13). Full Article
strat Jamaica deposits instrument of ratification for the multilateral Convention on Mutual Administrative Assistance in Tax Matters By www.oecd.org Published On :: Thu, 29 Nov 2018 13:00:00 GMT The Convention will enter into force for Jamaica on 1 March 2019 and will generally apply from 1 January 2020, although it may apply for earlier periods between signatories if agreed to and applies in relation to any period regarding criminal matters. Full Article
strat New Beneficial Ownership Toolkit will help tax administrations tackle tax evasion more effectively By www.oecd.org Published On :: Wed, 20 Mar 2019 17:22:00 GMT This report “A Beneficial Ownership Implementation Toolkit” – contains policy considerations that Global Forum member jurisdictions can use in implementing the legal and supervisory frameworks to identify and collect beneficial ownership information, which is now a requirement of the international tax transparency standards. Full Article
strat Leading global tax administrations agree collective actions on tax certainty, co-operation and digital transformation By www.oecd.org Published On :: Thu, 28 Mar 2019 18:00:00 GMT The Forum on Tax Administration (FTA), the 53 leading global tax administrations, met in Chile on 26-28 March and agreed an ambitious agenda focused on tax certainty, enhanced tax co-operation and the collective challenges of digital transformation. Full Article
strat OECD launches new handbook to strengthen tax administrations' capacity to support the fight against money laundering and terrorist financing By www.oecd.org Published On :: Thu, 13 Jun 2019 15:00:00 GMT The OECD is encouraging tax administrations around the globe to step up their efforts to support the fight against money laundering and terrorist financing with the launch of a handbook intended to raise the awareness of tax examiners, auditors, and investigators of the important role they can play in combatting these crimes. Full Article
strat Ecuador and Serbia deposit instruments of ratification for the multilateral Convention on Mutual Administrative Assistance in Tax Matters By www.oecd.org Published On :: Mon, 02 Sep 2019 18:22:00 GMT Ecuador and Serbia have deposited their instruments of ratification for the multilateral Convention on Mutual Administrative Assistance in Tax Matters therewith underlining their strong commitment to join international efforts against tax evasion and avoidance. The Convention will enter into force on 1 December 2019 for Ecuador and Serbia. Full Article
strat OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting By www.oecd.org Published On :: Tue, 05 Nov 2019 16:00:00 GMT The OECD/G20 Inclusive Framework on BEPS has released additional interpretative guidance to give greater certainty to tax administrations and MNE Groups on the implementation and operation of Country-by-Country (CbC) Reporting (BEPS Action 13). Full Article
strat OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting By www.oecd.org Published On :: Mon, 23 Dec 2019 11:30:00 GMT The Inclusive Framework on BEPS has released additional interpretative guidance to give greater certainty to tax administrations and MNE Groups on the implementation and operation of Country-by-Country Reporting (BEPS Action 13). Full Article
strat New OECD self-assessment tool to help tax administrations tackle tax debt and reduce administrative burdens By www.oecd.org Published On :: Mon, 23 Dec 2019 12:00:00 GMT The OECD today published two self-assessment maturity models on tax debt management and the reduction of compliance burdens, both critical areas for successful tax administration. Maturity models set out descriptions of capabilities and performance in a particular function or set of activities across a number of levels of increasing maturity, in the case of these models from an emerging to an aspirational level. Full Article
strat Tax administration responses to Covid-19: support for taxpayers By oecd.dam-broadcast.com Published On :: Fri, 20 Mar 2020 18:00:00 GMT These suggestions are not recommendations but are intended to assist administrations globally in their consideration of appropriate measures in their own national contexts to help taxpayers during this difficult period. Full Article
strat Tackling the coronavirus: OECD Forum on Tax Administration publishes actions that tax administrations are currently taking to support taxpayers By www.oecd.org Published On :: Tue, 31 Mar 2020 10:00:00 GMT In the light of the worsening global impacts of Covid-19 on individual taxpayers, businesses and the wider economy, the OECD Forum on Tax Administration (FTA) has today published a global reference document setting out actions that FTA tax administrations are currently taking to support taxpayers. Full Article
strat Tackling the coronavirus: OECD Forum on Tax Administration publishes advice on business continuity considerations for tax administrations By www.oecd.org Published On :: Tue, 07 Apr 2020 11:00:00 GMT The OECD Forum on Tax Administration (FTA), in collaboration with the Intra-European Organisation of Tax Administrations (IOTA) and the Inter-American Center of Tax Administrations (CIAT), has today published a reference document on critical business continuity considerations for tax administrations in the context of the COVID-19 pandemic. Full Article
strat Poland needs strategy to meet growing risk of foreign bribery By www.oecd.org Published On :: Thu, 20 Jun 2013 11:00:00 GMT The current Polish framework for fighting foreign bribery is still inadequate to fully meet foreign bribery risks resulting from Poland’s growing economy, says a new OECD report. Full Article
strat Proposed EU responsible trading strategy for minerals from conflict zones By www.oecd.org Published On :: Fri, 21 Mar 2014 14:22:00 GMT The European Commission has proposed an integrated EU approach to stop profits from trading minerals being used to fund armed conflicts. The package of measures aims to make it more difficult for armed groups in conflict-affected and high-risk areas to finance their activities through the mining of and trade in minerals. Full Article
strat Kazakhstan must sharpen its strategy and raise impact of its anti-corruption measures By www.oecd.org Published On :: Wed, 29 Oct 2014 10:43:00 GMT Kazakhstan’s new anti-corruption strategy must be better defined, involving key stakeholders, with targeted actions and goals that address the key corruption challenges facing the country, says a new OECD report by the Istanbul Anti-Corruption Action Plan (IAP). Full Article
strat Ukraine must enforce its new anti-corruption strategy and legislation By www.oecd.org Published On :: Thu, 16 Apr 2015 18:43:00 GMT Widespread corruption was one of the main reasons that led to the change of the political regime in Ukraine in 2014. The new administration pledged to fight corruption, a challenging task in the current context of the economic crisis and military conflict in the East of the country. Full Article
strat G20/OECD Report on G20 Investment Strategies: Highlights By www.oecd.org Published On :: Mon, 16 Nov 2015 11:16:00 GMT The OECD has produced assessments of country-specific investment strategies in G20 countries in order to improve the investment ecosystem, foster efficient infrastructure investment and support financing opportunities for SMEs. This booklet reproduces the highlights of these assessments which have been transmitted to G20 leaders for consideration at their Summit in November 2015.. Full Article