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  • 21-August-2017

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  • 21-August-2017

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  • 21-August-2017

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  • 17-August-2017

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    Nigeria signs both the Multilateral BEPS Convention and the CRS Multilateral Competent Authority Agreement to tackle international tax avoidance and evasion

    Today at the OECD Headquarters in Paris, Nigeria signed two major multilateral instruments: the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) and the CRS Multilateral Competent Authority Agreement‎ (the CRS MCAA). Nigeria becomes the 71st jurisdiction to sign the MLI and the 94th jurisdiction to join the CRS MCAA.

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  • 14-August-2017

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    Public comments received on the draft contents of the 2017 Update to the OECD Model Tax Convention

    Public comments received on the draft contents of the 2017 Update to the OECD Model Tax Convention

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  • 3-August-2017

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    Production Transformation Policy Reviews - Actions to Succeed in a Changing World

    As countries are increasingly concerned with the future of globalisation and industry and their role in global production networks, defining and implementing policies for economic transformation that deliver on the competitive, social, and environmental goals has become paramount. The complex and fast-changing global economic landscape calls for a better understanding of the ongoing technological and industrial re-organisation, to enable policy makers to better plan and act for the present and the future. The Production Transformation Policy Reviews (PTPRs) are the policy tool for assessment and guidance on strategies for economic transformation. Developed within the framework of the OECD Initiative for Policy Dialogue on Global Value Chains, Production Transformation and Development, the PTPRs provide a guiding framework to inform policy choices on competitiveness.

    This document clarifies the rationale for the PTPRs as a policy assessment and guidance tool, presents the conceptual framework, clarifies the value proposition, and provides information about the review process.

  • 1-August-2017

    English

    Costa Rica: Tax reform is needed to ensure inclusive growth

    Costa Rica has made significant economic and social progress over the last decades. Real GDP per capita continues to increase at rates which outperform many other Latin American and OECD countries. But while living standards and well-being have increased, tax reforms are essential now to ensure the sustainable development of Costa Rica’s economy, according to a new OECD report.

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  • 1-August-2017

    English

    OECD Tax Policy Reviews: Costa Rica 2017

    This report is part of a new series of publications entitled OECD Tax Policy Reviews. These country reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems from a tax policy perspective as well as concrete recommendations for tax policy reform. By benchmarking countries’ tax systems and identifying tailored tax policy reform options, the ultimate objective of the reviews is to enhance the design of existing tax policies and to support the adoption and implementation of tax policy reforms.

    This first edition provides a comprehensive tax policy assessment of Costa Rica’s current tax system as well as tax policy reform recommendations. The report is divided into five chapters, starting with a general chapter providing an overview of key macroeconomic and tax revenue trends (Chapter 1), followed by an assessment of the main types of taxes of the Costa Rican tax system, including corporate income taxes (Chapter 2), personal income taxes and social security contributions (Chapter 3), the general sales tax (Chapter 4) and environmentally-related taxes (Chapter 5)

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  • 1-August-2017

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    The Platform for Collaboration on Tax invites comments on a draft toolkit on the taxation of offshore indirect transfers of assets

    The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – is seeking public feedback on a draft toolkit designed to help developing countries tackle the complexities of taxing offshore indirect transfers of assets, a practice by which multinational corporations try to minimise their tax liability.

  • 27-July-2017

    English

    BEPS: Neutralising the tax effects of branch mismatch arrangements

    Today, the OECD released a report on Neutralising the Effects of Branch Mismatch Arrangements (BEPS Action 2). This new report sets out recommendations for changes to domestic law that would bring the treatment of these branch mismatch structures into line with outcomes described in the 2015 Report.

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