Latest Documents


30-September-2014

English

Tax benefits from company cars

Company cars form a large proportion of the car fleet in many countries and are influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use it for personal purposes, personal income tax rules value the benefit in a number of different ways. How accurate these rules are in valuing the benefit has important implications for tax revenue, the environment and other social impacts.

30-September-2014

English

Under-taxing drivers is bad for environment and health, OECD says

Advanced economies are pushing up carbon emissions, traffic congestion and air pollution by under-taxing company cars and diesel fuel, according to new OECD research.

26-September-2014

English

Developed and developing countries gather at the OECD to tackle BEPS

Almost 300 senior tax officials from more than 100 countries and international organisations met in Paris on 25-26 September 2014 during the 19th Annual Global Forum on Tax Treaties to discuss solutions to unintended double non-taxation caused by base erosion and profit shifting (BEPS).

22-September-2014

English

OECD and G20 pursue efforts to curb multinational tax avoidance and offshore tax evasion in developing countries

The OECD has been mandated by the G20 to develop toolkits to support developing countries addressing base erosion and profit shifting (BEPS) and to launch pilot tests to assist them to move towards automatic exchange of information.

Related Documents

22-September-2014

English, PDF, 957kb

Part 2 of a report to G20 Development Working Group on the impact of BEPS in Low Income Countries

At the G20’s request, the OECD is leading the development of a strategy to address base erosion and profit shifting (BEPS). The Development Working Group has asked the OECD to draw together the experiences of developing countries and international organisations in a report on the main sources of BEPS in developing countries and how these relate to the OECD/G20 BEPS Action Plan on this issue.

16-September-2014

English

BEPS 2014 Deliverables

The OECD Committee on Fiscal Affairs (CFA), bringing together 44 countries on an equal footing (all OECD members, OECD accession countries, and G20 countries), has adopted a first set of seven deliverables described in the Action Plan and due in 2014.

16-September-2014

English

BEPS Reports

Read all the OECD reports related to the base erosion and profit shifting project.

12-September-2014

English

A strategic perspective on the prevention, detection and investigation of international tax crime

Heads of tax crime investigation in 44 countries, as well as the Financial Action Task Force and World Customs Organisation, have come together this week at Europol Headquarters in the Hague for the second meeting of the OECD Forum of Heads of Tax Crime Investigation.

5-September-2014

English

OECD Model Tax Convention on Income and on Capital: An overview of available products

The OECD Model Tax Convention and the worldwide network of tax treaties based upon it help to avoid the danger of double taxation in the case of cross-border investment.

26-August-2014

English, PDF, 76kb

Co-ordinating Body Rules of Procedure

The rules of procedure concerning the signing of the Multilateral Convention on Mutual Assistance in Tax Matters.

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