repo 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
repo OECD Secretary-General Tax Report G20 Leaders (Hamburg, Germany) - July 2017 By www.oecd.org Published On :: Wed, 05 Jul 2017 14:00:00 GMT This report consists of two parts. Part I is an update report by the OECD Secretary-General regarding the latest developments in the international tax agenda. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes. Full Article
repo Major progress reported towards a fairer and more effective international tax system By www.oecd.org Published On :: Wed, 05 Jul 2017 16:03:00 GMT Countries are making major progress towards the goal of creating a fairer and more effective international tax system, including increasing efforts to close down loopholes, improve transparency and ensure that multinational enterprises pay tax where they carry out their activities, according to a new OECD report. Full Article
repo 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
repo OECD releases further guidance on Country-by-Country reporting (BEPS Action 13) By www.oecd.org Published On :: Wed, 06 Sep 2017 11:00:00 GMT The OECD's Inclusive Framework on BEPS has released two sets of guidance to give greater certainty to tax administrations and MNE Groups alike on the implementation and operation of Country-by-Country (CbC) Reporting (BEPS Action 13). Full Article
repo First automatic Common Reporting Standard exchanges between 49 jurisdictions set to take place this month; now over 2000 bilateral exchange relationships in place By www.oecd.org Published On :: Thu, 14 Sep 2017 11:00:00 GMT At present, 102 jurisdictions have publicly committed to implement the Common Reporting Standard, with 49 being committed to start exchanges this month and a further 53 taking up exchanges in September 2018. Full Article
repo 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
repo Revenue mobilisation in Africa continues to improve, says new report By www.oecd.org Published On :: Thu, 12 Oct 2017 13:00:00 GMT The mobilisation of domestic resources is improving steadily in African countries, according to new data from Revenue Statistics in Africa 2017 released today in Addis Ababa at a meeting of tax and finance officials from 21 African countries hosted by the Department of Economic Affairs of the African Union Commission (AUC). Full Article
repo 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
repo BEPS Action 13: Jurisdictions implement final regulations for first filings of CbC Reports, with over 1400 bilateral relationships now in place for the automatic exchange of CbC information By www.oecd.org Published On :: Thu, 21 Dec 2017 14:17:00 GMT Today, a further important step was taken to implement Country-by-Country (CbC) 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
repo OECD releases consultation document on misuse of residence by investment schemes to circumvent the Common Reporting Standard By www.oecd.org Published On :: Mon, 19 Feb 2018 11:00:00 GMT Public input is sought both to obtain further evidence on the misuse of CBI/RBI schemes and on effective ways for preventing abuse. Full Article
repo OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Buenos Aires, Argentina) - March 2018 By www.oecd.org Published On :: Tue, 20 Mar 2018 16:00:00 GMT This report outlines the activities and achievements of the OECD’s tax agenda, while looking ahead at the further progress needed, in particular through the OECD/G20 Inclusive Framework on BEPS. It also provides a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes. Full Article
repo Public comments received on misuse of residence by investment schemes to circumvent the Common Reporting Standard By www.oecd.org Published On :: Tue, 17 Apr 2018 12:00:00 GMT The consultation document assessed how these schemes are used in an attempt to circumvent the CRS; identified the types of schemes that present a high risk of abuse; reminded stakeholders of the importance of correctly applying relevant CRS due diligence procedures in order to help prevent such abuse; and explained next steps the OECD will undertake to further address the issue, assisted by public input. Full Article
repo OECD peer reviews on BEPS Action 13 Country-by-Country reporting initiative show strong progress for global roll-out in June By www.oecd.org Published On :: Thu, 24 May 2018 11:00:00 GMT The OECD has released the first peer reviews of the Country-by-Country (CbC) reporting initiative, demonstrating strong progress toward the imminent implementation of a key element in continuing efforts to improve taxation of multinational enterprises (MNEs) worldwide. Full Article
repo Platform for Collaboration on Tax invites final comments on a revised version of its report on the “Taxation of Offshore Indirect Transfers of Assets” By www.oecd.org Published On :: Mon, 16 Jul 2018 16:00:00 GMT The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – has undertaken, at the request of the G20, the development of a series of “toolkit” reports to help guide developing countries in the implementation of policy options for issues in international taxation of greatest relevance to these countries. Full Article
repo OECD/G20 Inclusive Framework on BEPS: Progress Report July 2017-June 2018 By www.oecd.org Published On :: Sun, 22 Jul 2018 11:00:00 GMT This report by the OECD/G20 Inclusive Framework on BEPS presents the current state of play in progressing its mandate. It outlines on the major developments in dealing with the tax challenges of the digitalised economy and the entry into force of the MLI, and shows how countries are progressing in the implementation of the BEPS package. Full Article
repo OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Buenos Aires, Argentina) - July 2018 By www.oecd.org Published On :: Sun, 22 Jul 2018 12:00:00 GMT This report contains two parts. Part I is a report on the activities and achievements of the OECD’s tax agenda, and is made of two subparts: looking back at significant achievements and looking ahead at the further progress needed, in particular through the OECD/G20 Inclusive Framework on BEPS. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes. Full Article
repo OECD releases fourth round of BEPS Action 14 peer review reports on improving tax dispute resolution mechanisms By www.oecd.org Published On :: Thu, 30 Aug 2018 16:00:00 GMT The work on BEPS Action 14 continues with today’s publication of the fourth round of stage 1 peer review reports. Each report assesses a country’s efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project. Full Article
repo 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
repo OECD and SAT hold joint workshop on the experience of country-by-country reporting of tax information By www.oecd.org Published On :: Thu, 27 Sep 2018 14:00:00 GMT Tax officials from 21 jurisdictions met this week in Yangzhou, China, to share experiences from the first year of country-by-country reporting and explore how information can be used most effectively in the tax risk assessment of MNE groups. The workshop also included representatives of large MNE groups headquartered or with major operations in China and the Asia-Pacific region. Full Article
repo OECD Secretary-General tax report - G20 Leaders Argentina By www.oecd.org Published On :: Fri, 30 Nov 2018 14:00:00 GMT This report contains two parts. Part I reports on the activities and achievements in the OECD’s international tax agenda. Part II reports on the activities and achievements of the Global Forum on Transparency and Exchange of Information for Tax Purposes. Full Article
repo The Bahamas signs MCAA to activate automatic exchange of information for country-by-country reporting By www.oecd.org Published On :: Mon, 10 Dec 2018 10:00:00 GMT The purpose of the CbC MCAA is to set forth rules and procedures as may be necessary for Competent Authorities of jurisdictions implementing BEPS Action 13 to automatically exchange CbC Reports prepared by the Reporting Entity of an MNE Group and filed on an annual basis with the tax authorities of the jurisdiction of tax residence of that entity with the tax authorities of all jurisdictions in which the MNE Group operates. Full Article
repo OECD releases BEPS peer review reports on improving tax dispute resolution mechanisms and preventing treaty shopping By www.oecd.org Published On :: Thu, 14 Feb 2019 11:00:00 GMT Progress continues with the implementation of the BEPS package, as the OECD releases additional peer review reports assessing countries’ efforts to implement the Action 6 and Action 14 minimum standards as agreed under the OECD/G20 BEPS Project. Full Article
repo OECD invites public comments on draft report on tax morale By www.oecd.org Published On :: Wed, 10 Apr 2019 13:00:00 GMT 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. Full Article
repo Public comments received on draft report on tax morale By www.oecd.org Published On :: Wed, 15 May 2019 14:00:00 GMT 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. Full Article
repo OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Fukuoka, Japan) - June 2019 By www.oecd.org Published On :: Sat, 08 Jun 2019 02:00:00 GMT This report contains two parts. Part I reports on the activities and achievements in the OECD’s international tax agenda. Part II reports on the activities and achievements of the Global Forum on Transparency and Exchange of Information for Tax Purposes. Full Article
repo OECD Secretary-General Tax Report to G20 Leaders (Osaka, Japan) - June 2019 By www.oecd.org Published On :: Fri, 28 Jun 2019 05:00:00 GMT This report contains two parts. Part I reports on the activities and achievements in the OECD’s international tax agenda. Part II reports on the activities and achievements of the Global Forum on Transparency and Exchange of Information for Tax Purposes. Full Article
repo OECD releases first stage 2 monitoring reports for BEPS Action 14 on improving tax dispute resolution mechanisms By www.oecd.org Published On :: Tue, 13 Aug 2019 11:00:00 GMT The work on BEPS Action 14 continues with today’s publication of the first round of stage 2 peer review monitoring reports, which consists of monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review reports. Full Article
repo OECD/G20 Inclusive Framework on BEPS delivers tax transparency: Action 13 Country-by-Country reporting shows big progress By www.oecd.org Published On :: Tue, 03 Sep 2019 11:00:00 GMT The OECD has released the outcomes of the second phase of peer reviews of the BEPS Action 13 Country-by-Country (CbC) reporting initiative, demonstrating strong progress in the implementation of a key element in continuing efforts to improve the taxation of multinational enterprises (MNEs) worldwide. Full Article
repo Tax Inspectors Without Borders to release its Annual Report 2018/19 on Tuesday 24 September 2019 By www.oecd.org Published On :: Wed, 18 Sep 2019 16:00:00 GMT TIWB will release its Annual Report 2018/19 on Tuesday, 24 September 2019 at 12:00 EST/18:00 CEST. Full Article
repo OECD Secretary-General Tax Report to G20 Finance Ministers - October 2019 By www.oecd.org Published On :: Wed, 09 Oct 2019 10:55:00 GMT This report by the OECD Secretary-General provides an overview of the progress made by the OECD/G20 Inclusive Framework on BEPS in addressing the tax challenges of digitalisation and a brief update on the work on tax transparency. Full Article
repo OECD releases sixth round of BEPS Action 14 peer review reports on improving tax dispute resolution mechanisms By www.oecd.org Published On :: Thu, 24 Oct 2019 11:00:00 GMT The work on BEPS Action 14 continues with today's publication of the sixth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project. Full Article
repo 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
repo OECD releases stage 1 peer review reports on dispute resolution for Brazil; Bulgaria; China; Hong Kong, China; Indonesia; Russia and Saudi Arabia By www.oecd.org Published On :: Thu, 28 Nov 2019 11:00:00 GMT The work on BEPS Action 14 continues with today's publication of the seventh round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project. Full Article
repo 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
repo OECD releases consultation document on the review of Country-by-Country Reporting and invites public input (BEPS Action 13) By www.oecd.org Published On :: Thu, 06 Feb 2020 16:00:00 GMT As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework), the OECD invites public comments on the Review of the BEPS Action 13 minimum standard. Full Article
repo OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Riyadh, Saudi Arabia) - February 2020 By www.oecd.org Published On :: Fri, 14 Feb 2020 11:00:00 GMT Part I reports on the activities in the OECD's international tax agenda, in particular the progress made in addressing the tax challenges arising from the digitalisation of the economy. It also provides an update on G20 tax deliverables including tax transparency, implementation of BEPS measures & capacity building to support developing countries. Part II reports on the activities of the Global Forum. Full Article
repo OECD seeks input on draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy By www.oecd.org Published On :: Wed, 19 Feb 2020 11:00:00 GMT 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. Full Article
repo BEPS Action 14: OECD releases stage 1 peer review reports on dispute resolution for Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia By www.oecd.org Published On :: Mon, 24 Feb 2020 11:00:00 GMT The work on BEPS Action 14 continues with today's publication of the eighth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project. Full Article
repo Public comments received on the 2020 Review of Country-by-Country Reporting (BEPS Action 13 Minimum Standard) By www.oecd.org Published On :: Mon, 09 Mar 2020 11:00:00 GMT On 6 Feburary 2020, interested parties were invited to provide comments on the Review of the BEPS Action 13 minimum standard. The OECD is grateful to the commentators for their input and now publishes the public comments received. Full Article
repo OECD releases second peer review report on preventing treaty shopping (BEPS Action 6) By www.oecd.org Published On :: Tue, 24 Mar 2020 11:00:00 GMT Progress continues with the implementation of the BEPS package, as the OECD releases the second peer review assessing countries’ efforts to implement the Action 6 minimum standard as agreed under the OECD/G20 BEPS Project. Full Article
repo Global Forum publishes new peer review reports and reveals compliance ratings for eight jurisdictions By www.oecd.org Published On :: Mon, 06 Apr 2020 14:00:00 GMT The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today eight new peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR). Full Article
repo OECD releases BEPS Action 14 reports for Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden By www.oecd.org Published On :: Thu, 09 Apr 2020 11:00:00 GMT The work on BEPS Action 14 continues with today's publication of the stage 2 peer review monitoring reports of the seven jurisdictions in batch 2: Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden. Full Article
repo Public comments received on the draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy By www.oecd.org Published On :: Wed, 15 Apr 2020 10:53:00 GMT 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 Full Article
repo A new agenda for the future - 2011 Annual Report on the OECD Guidelines for Multinational Enterprises By www.oecd.org Published On :: Thu, 22 Dec 2011 00:00:00 GMT The 2011 annual report on the OECD Guidelines for Multinational Enterprises focuses on adhering countries' committment to new, stronger standards of corporate behaviour in the updated OECD Guidelines for Multinational Enterprises. Full Article
repo Investment: G20 governments must step up efforts to resist protectionism, says OECD, WTO, UNCTAD report By www.oecd.org Published On :: Wed, 31 Oct 2012 11:00:00 GMT The OECD, WTO and UNCTAD have called on G20 governments to step up efforts to resist protectionism in the face of continuing high unemployment and a weak economic recovery. Full Article
repo 2012 Annual Report on the OECD Guidelines for Multinational Enterprises By www.oecd.org Published On :: Wed, 12 Dec 2012 00:00:00 GMT The 2012 annual report on the OECD Guidelines for Multinational Enterprises provides an account of the actions taken by the adhering governments over the 12 months to June 2012 to enhance the contribution of the Guidelines to the improved functioning of the global economy and focuses on how NCPs are working to improve their mediation skills. Full Article
repo Global Value Chains offer major opportunity for growth and progress in advanced and developing economies, according to OECD-WTO-UNCTAD report to G20 By www.oecd.org Published On :: Fri, 06 Sep 2013 22:53:00 GMT Global value chains (GVCs) have become a dominant feature of world trade and investment, offering new prospects for growth, development and jobs, according to a new joint report by the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the United Nations Conference on Trade and Development (UNCTAD). Full Article
repo 2013 Annual Report on the OECD Guidelines for Multinational Enterprises By www.oecd.org Published On :: Wed, 04 Dec 2013 00:00:00 GMT The 2013 Annual Report describes the activities undertaken to promote the observance of the Guidelines during the implementation cycle of June 2012-June 2013. This includes the launch of the Global Forum on Responsible Business Conduct (RBC), the establishment of a Working Party on RBC, and the elaboration of a robust multi-stakeholder proactive agenda to promote the observance of the principles and standards found in the Guidelines. Full Article
repo OECD Working Group on Bribery report on Ireland launches Wednesday 18 December 2013 By www.oecd.org Published On :: Tue, 17 Dec 2013 17:38:00 GMT The OECD Working Group on Bribery will release a report tomorrow Wednesday 18 December at 12.00 CET/11.00 Dublin time on Ireland’s efforts to fight foreign bribery. Full Article