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National tax laws have not kept pace with the globalisation of corporations and the digital economy, leaving gaps that can be exploited by multi-national corporations to artificially reduce their taxes.
Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets
The OECD Committee on Fiscal Affairs invites public comments on a discussion draft on the tax treaty treatment of various payments, such as non-competition payments, that may be made following the termination of an employment.
English, PDF, 492kb
Singapore held the first Regional GST/VAT Conference on 22-23 May 2013, reaching out to 120 delegates from 18 countries. The Inland Revenue Authority of Singapore played host to 50 government delegates, many of whom are from the Asia-Pacific region.
English, PDF, 8,350kb
The report "A Step Change in Tax Transparency", prepared at the request of the G8 for the Lough Erne Summit, outlines four concrete steps needed to put in place a global, secure and cost effective model of automatic exchange of information.
The OECD has presented to G8 leaders the steps needed to create a fairer and more transparent global tax system.
OECD governments have committed to stepping up their efforts to tackle base erosion and profit shifting (BEPS) by endorsing the OECD's BEPS Declaration at the Organisation’s annual Ministerial Meeting in Paris.
We have 9 countries here today who are signing the Multilateral Convention, 2 countries who are signing a letter of intent to sign the Convention and 6 who are depositing instruments of ratification, said Angel Gurría.
As a further sign of international efforts to crack down on tax offenders, 12 more countries have signed, or committed to sign, the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters. In addition, another 6 countries have ratified the Convention.
English, PDF, 3,144kb
Electronic Sales Suppression: A threat to tax revenues (German)