Hybrid Mismatch Arrangements: Tax Policy and Compliance Issues

Aggressive Tax Planning is an increasing source of concern for many governments. This report describes the most common types of hybrid mismatch arrangements (i.e. arrangements exploiting differences in the tax treatment of instruments, entities or transfers between two or more countries) and the effects they aim to achieve. It summarises the tax policy issues raised by these arrangements and describes the policy options to address

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New head of the Global Forum on Transparency and Exchange of Information for Tax Purposes is appointed

Ms. Monica Bhatia has been appointed Head of the Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes. She will take up her duties on 1 April 2012.

Costa Rica becomes first Central American country to sign international tax agreement

Costa Rica has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement developed jointly by the Council of Europe and the OECD that was opened for signature to all countries in June 2011.

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Tax: India ratifies Convention on Mutual Administrative Assistance in Tax Matters

India has ratified the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement developed jointly by the Council of Europe and the OECD that was opened for signature to all countries in June 2011.

Greece: signs international tax agreement to tackle tax evasion

Greece has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement that was developed jointly by the Council of Europe and the OECD and that is open for signature to all countries.

The Global Forum Launches a Peer Review Process: Schedule of forthcoming reviews

The schedule attempts to balance a number of considerations and no inference should be drawn about a particular jurisdiction from the timing of the reviews. All members of the Global Forum will ultimately be reviewed under both Phase 1 and Phase 2 even though it will not be possible to complete all of the Phase 2 reviews during the first mandate. In some cases where jurisdictions have a long standing commitment to the Global Forum

Tax Crime Save The Date - Rome June2012.pdf

Tax Crime Save The Date - Rome June2012.pdf

Status of convention 25 JAN 2012.pdf

Status of convention 25 JAN 2012.pdf

Rising tax revenues: a key to economic development in Latin American countries

Increased domestic resource mobilization is widely accepted as crucial for countries to successfully meet the challenges of development and achieve higher living standards for all their people.

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• Aumento de ingresos fiscales: elemento clave para el desarrollo económico en América Latina
• Aumento de ingresos fiscales: elemento clave para el desarrollo económico en América Latina

Aumento de ingresos fiscales: elemento clave para el desarrollo económico en América Latina

Una mayor movilización de los recursos domésticos se considera normalmente fundamental para que los países puedan afrontar con éxito los desafíos del desarrollo y alcanzar mayores niveles de vida para todos sus habitantes.

Also Available

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• Rising tax revenues: a key to economic development in Latin American countries