OECD approves the 2014 update to the OECD Model Tax Convention

The OECD Council approved yesterday the contents of the 2014 update to the OECD Model Tax Convention. The update will be incorporated in a revised version of the Model Tax Convention that will be published in the next few months.

Related Documents

• 2014 update to the OECD Model Tax Convention
• Tax Treaty Issues Related to Emissions Permits and Credits
• Issues related to Article 17 of the OECD Model Tax Convention

The Diesel Differential: Differences in the tax treatment of gasoline and diesel for road use

Diesel and gasoline account for around 95% of energy used for road transport in the OECD and for the largest share of revenue from taxes on energy. In 33 out of 34 OECD countries, diesel fuel is taxed at lower rates than gasoline both in terms of energy and carbon content.

Personal tax treatment of company cars and commuting expenses: Estimating the fiscal and environmental costs

Company cars form a large proportion of the car fleet in many OECD countries and are also influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use that car for personal purposes, personal income tax rules value the benefit in a number of different ways.

The LAC Fiscal Initiative

The OECD’s Latin American and Caribbean (LAC) Initiative fosters policy dialogue and peer review in the LAC region. It covers fiscal, investment, public governance and innovation policies. This document describes the fiscal pillar of the Initiative, which aims to improve taxation and public expenditure policies in the region to support economic growth and income redistribution.

Gabon joins international efforts to end tax avoidance and evasion

Gabon has signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters at a ceremony today at the OECD. Gabon is the seventh African country to sign the Convention since it was opened for signature to all countries in June 2011.

Cameroon signs the Convention on Mutual Administrative Assistance in Tax Matters

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.

Public consultation on transfer pricing documentation and country-by-country reporting

The OECD will hold a public consultation on the discussion draft on transfer pricing documentation and country-by-country reporting on 19 May 2014 at the OECD in Paris, France.

Comments received on discussion drafts on Neutralise the Effects of Hybrid Mismatch Arrangements published

OECD publishes comments received on Action 2 discussions drafts (Neutralise the Effects of Hybrid Mismatch Arrangements)

Related Documents

• Aggressive Tax Planning
• Base Erosion and Profit Shifting
• Planned stakeholder input in OECD tax matters

Countries commit to automatic exchange of information in tax matters

Bank secrecy for tax purposes is coming to an end as countries and major financial centres commit to automatic exchange of information between jurisdictions.

Related Documents

• Automatischer Austausch von Steuerinformationen beendet Bankgeheimnis
• 諸国は税務における自動的な情報交換に取り組んでいる
• Los países se comprometen a intercambiar de forma automática información en materia tributaria

Rising tax revenues: A key to economic development in emerging Asian countries

Tax revenues are currently rising as a proportion of national incomes in Indonesia and Malaysia but continue to be substantially lower than for Korea, Japan and other OECD countries, according to a new OECD report.