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  • 28-March-2017

    English

    OECD Tax Talks #5

    With a number of important recent and upcoming developments in the OECD's international tax work, we invite you to join senior members from the OECD's Centre for Tax Policy and Administration (CTPA) for the latest tax update.

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  • 28-March-2017

    English

    Tax and Skills: Key findings for all countries

    These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.

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  • 27-March-2017

    English

    Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

    The Common Reporting Standard (CRS), developed in response to the G20 request and approved by the OECD Council on 15 July 2014, calls on jurisdictions to obtain information from their financial institutions and automatically exchange that information with other jurisdictions on an annual basis. It sets out the financial account information to be exchanged, the financial institutions required to report, the different types of accounts and taxpayers covered, as well as common due diligence procedures to be followed by financial institutions.

    This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

    This edition expands the last part on the CRS XML Schema User Guide. It contains additional technical guidance on the handling of corrections and cancellations within the CRS XML Schema, as well as a revised and expanded set of correction examples. The other parts remain unchanged relative to the first edition issued in 2014.

  • 23-March-2017

    English

    Public comments received on draft examples prepared as part of the follow-up work on the interaction between the treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds

    On 6 January 2017, public comments were invited on draft examples prepared as part of the follow-up work on the interaction between the treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds. The OECD is grateful for the input and now publishes a compilation of the comments received.

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  • 23-March-2017

    English

    Revenue Statistics in Latin America and the Caribbean 2017

    The Revenue Statistics in Latin America and the Caribbean publication compiles comparable tax revenue statistics for a number of Latin American and Caribbean economies, the majority of which are not OECD member countries. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Latin American and Caribbean countries enables comparisons about tax levels and tax structures on a consistent basis, both among Latin American and Caribbean economies and between OECD and Latin American and Caribbean economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development bank (IDB).

    Special features:

    • Fiscal revenues from non-renewable natural resources in Latin America and the Caribbean
    • Tax revenue and tax autonomy of sub-national governments in Latin America
  • 23-March-2017

    English

    Latin America and the Caribbean: Tax revenues continue to rise despite low economic growth

    Tax revenues in Latin America and the Caribbean (LAC) countries continued to increase in 2015, according to new data from the annual Revenue Statistics in Latin America and the Caribbean publication. The average tax-to-GDP ratio for LAC countries reached 22.8% of GDP in 2015, up from 22.2% in 2014.

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  • 22-March-2017

    English

    British Virgin Islands and Turks and Caicos Islands join the inclusive framework on BEPS

    The Inclusive Framework on BEPS welcomes the British Virgin Islands and Turks and Caicos Islands among the countries and jurisdictions participating on an equal footing in the BEPS Project as Associates.

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  • 18-March-2017

    English

    OECD/IMF report on tax certainty

    This report explores the nature of tax uncertainty, its main sources and effects on business decisions and outlines a set of concrete and practical approaches to help policymakers and tax administrations shape a more certain tax environment.

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  • 18-March-2017

    English, PDF, 3,227kb

    OECD Secretary-General Tax Report G20 Finance Ministers, Baden-Baden, March 2017

    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, including (Annex 1) the joint OECD/IMF Report on Tax Certainty. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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  • 18-March-2017

    English

    G20 Finance Ministers and Central Bank Governors Meeting: Session 4 – International Taxation

    International tax matters remain an important priority as you work to ensure that the progress made in the last few years is embedded through coherent, global implementation. My report for this meeting provides you with the latest update on the work of the Inclusive Framework on BEPS, which now has over 90 members.

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