Latest Documents


18-February-2013

English

Electronic Sales Suppression: A threat to tax revenues

This report describes the functions of point of sales systems and the specific areas of risk to tax administrations. It sets out in detail the electronic sales suppression techniques that have been uncovered and shows how such methods can be detected by tax auditors and investigators.

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 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 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 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.

28-January-2013

English, PDF, 138kb

Outcomes of the public consultation on the commentary on the VAT Neutrality

Following the invitation for public comment on the commentary on the Guidelines on VAT neutrality, the OECD has now published the outcomes of the consultation. These comments were very supportive and were used to revise the commentary.

28-January-2013

English

Fossil Fuel Subsidies

Quantitative estimates of support for the production or consumption of fossil fuels in OECD member economies, with a summary of each country's energy economy and support measures.

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