Now more than ever, governments are striving to mobilise greater tax revenue domestically. To do so, they are increasingly reaching out to inform and engage today’s – and future – taxpayers. They aim to foster an overall “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government. Taxpayer education is the bridge linking tax
The OECD will hold a public consultation event on transfer pricing matters on 19-20 March 2015 at the OECD Conference Centre in Paris, France.
On 16 and 17 March 2015, the OECD hosts the Fourth Annual Meeting of the Global Forum on Transfer Pricing in Paris. This meeting is part of a series of Global Forum Meetings dedicated to the Action Plan on Base Erosion and Profit Shifting (BEPS). The 4th Annual Meeting of the Global Forum on Transfer Pricing will focus on the BEPS work already undertaken and the deliverables to be finalised in 2015 relating to transfer pricing.
Following the release of the Strategy for Deepening Developing Country Engagement in the BEPS Project in November 2014, the Latin America and the Caribbean Regional Network on BEPS held its meeting on 26 - 27 February 2015 in Lima.
On 18 December 2014, the OECD invited comments from interested parties on discussion drafts of two new elements of the OECD International VAT/GST Guidelines. These discussion drafts related 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)
Following the release of the Strategy for Deepening Developing Country Engagement in the BEPS Project in November 2014, the Asia-Pacific Regional Network on BEPS held its meeting on 12 - 13 February 2015 in Seoul.
Senior members from the OECD's Centre for Tax Policy and Administration (CTPA) gave the latest update on: progress report to G20 Finance Ministers, previous and upcoming discussion drafts and public consultations, work on 2015 Deliverables
On 18 December 2014, interested parties were invited to comment on the discussion draft on Action 4 (Interest Deductions and other Financial Payments) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.
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This report consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project; (B) Tax transparency through information exchange; and (C) Tax and Development. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
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.