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This report provides information on the various bribery techniques used and the tools to detect and identify bribes.
Being effective in government depends on navigating a complex multi-layered edifice, with different hierarchies, committees, and reporting structures within departments and ministries, and between national and local authorities. Explaining exactly how intergovernmental relations work is particularly problematic where taxation and public spending is concerned.
OECD Secretary-General Angel Gurría welcomed today Andorra’s steps to strengthen international tax co-operation, after it became the 60th signatory to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters
The OECD’s Task Force on Tax and Development was created in January 2010. Its role is to advise the OECD Committees in delivering a Tax and Development Programme to improve the enabling environment for developing countries to collect taxes fairly and effectively.
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The OECD’s Task Force on Tax and Development met in Seoul, on 30-31 October 2013. Governments, international and regional organisations, civil society and business representatives reviewed progress made since the previous meeting and explored further ways to help developing countries better mobilise their domestic resources.
Chile is the eighth country in the region to sign this Convention, which shows that we have made progress, but there is still much ground to cover. We hope that this signing will attract the attention of other Latin American countries that want to be included in this important multilateral co-operation instrument.
OECD Secretary-General Angel Gurría welcomed today Chile’s recent steps to strengthen international tax co-operation.
The OECD invites interested parties to send a short description of strategies that might be considered to result in the artificial avoidance of the permanent establishment status in relation to base erosion and profit shifting.
On 30 July 2013, the OECD invited comments from interested parties on the Revised Discussion Draft on Transfer Pricing Aspects of Intangibles. The comments received in response to this invitation have been published.
On 30 July 2013, the OECD invited comments from interested parties on the White paper on Transfer Pricing Documentation, released as part of its project on transfer pricing simplification. The OECD now publishes the comments received.