By date


1-March-2013

English

Albania signs the Convention on Mutual Administrative Assistance in Tax Matters

Albania has become the 43rd country to sign the Convention on Mutual Administrative Assistance in Tax Matters.

26-February-2013

English

The Global Forum on Tax Transparency welcomes Azerbaijan and the Kingdom of Lesotho as new members

Azerbaijan and the Kingdom of Lesotho have joined the Global Forum on Transparency and Exchange of Information for Tax Purposes. As the 119th and 120th members of the Global Forum, they will participate in the peer review process which encourages all countries to adopt effective exchange of information in tax matters.

22-February-2013

English

Measuring Fiscal Decentralisation, Concepts and Policies

This book deals with two issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications.

12-February-2013

English

OECD urges stronger international co-operation on corporate tax

Global solutions are needed to ensure that tax systems do not unduly profit multinational enterprises, leaving citizens and small businesses with bigger tax bills.

12-February-2013

English

Public comments received on the revised discussion draft on tax treaty issues related to emissions permits and credits

On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment a revised discussion draft on tax treaty issues related to emissions permits and credits. The OECD has now published the comments received on this revised discussion draft.

12-February-2013

English

Public comments received on the revised discussion draft on the definition of “permanent establishment” (Article 5) of the OECD Model Tax Convention

On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment a revised discussion draft on the definition of “permanent establishment” (Article 5) of the OECD Model Tax Convention. The OECD has now published the comments received on this revised discussion draft.

12-February-2013

English

Public comments received on the revised proposals concerning the meaning of “beneficial owner” in Articles 10, 11 and 12 of the OECD Model Tax Convention

On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment revised proposals concerning the meaning of “beneficial owner” in Articles 10, 11 and 12 of the OECD Model Tax Convention. The OECD has now published the comments received on this revised discussion draft.

11-February-2013

English

OECD releases system to reduce compliance cost and facilitate cross-border investment

The amount of cross border portfolio investment exceeds 35 trillion USD. To encourage growth and cross-border investment more than 3000 tax treaties around the world based on the OECD Model reduce source taxation on a reciprocal basis.

4-February-2013

English, PDF, 668kb

OECD International VAT/GST Guidelines - Draft Consolidated

4 interim drafts: (i) a preface to the Guidelines; (ii) the core features of VAT-systems to which the Guidelines are intended to apply, (iii) place of taxation for cross-border supplies of services and intangibles to businesses that have establishments in more than one jurisdiction, (iv) implementation of specific rules for determining the place of taxation for cross border business-to business supplies of services and intangibles.

28-January-2013

English

OECD calls for better alignment of energy policy, public finances and environmental goals

Two new OECD reports provide wide-ranging evidence of how reforming subsidies and tax breaks for fossil fuels can help countries boost finances and meet green objectives.

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