Tax: Jurisdictions move towards full tax transparency

Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.

smf2stf-1.3.xsl.zip

smf2stf-1.3.xsl.zip

Bridging-program-1.0.zip

Bridging-program-1.0.zip

Test_Files_SMF_to_STF.zip

Test_Files_SMF_to_STF.zip

Tax: Governments concerned that some corporations unfairly claim losses to avoid taxes

The economic crisis means global corporate losses have increased significantly. Though most of these claims are justified, some corporations use ‘aggressive tax planning’ to avoid taxes. Governments are working together to detect and deter these undue tax advantages.

The OECD Standard Transmission Format Version 2.1 user guide

The OECD Standard Transmission Format Version 2.1 user guide

Corporate Loss Utilisation through Aggressive Tax Planning

Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm’s length transfer pricing. After

Related Documents

• Addressing Tax Risks Involving Bank Losses
• Building transparent tax compliance by banks
• Study into the Role of Tax Intermediaries
• Framework for a Voluntary Code of Conduct for Revenue Bodies and Banks
• Aggressive Tax Planning

Dispute Resolution: Country Mutual Agreement Procedure Statistics for 2010

As part of its ongoing work on the mutual agreement procedure (MAP) under tax treaties, the OECD makes available to the public annual statistics on the MAP caseloads of member countries and of certain non-OECD economies. MAP statistics have now been released for 2010.

Related Documents

• 2007 Report: Improving the Resolution of Tax Treaty Disputes

Also Available

• Statistiques sur la procédure amiable pour 2011
• Mutual Agreement Procedure Statistics for 2011

Pascal Saint-Amans appointed new director of the OECD's tax centre

Mr. Pascal Saint-Amans has been appointed Director of the Centre for Tax Policy and Administration (CTP). He will take up his duties on 1st February 2012 upon the retirement of Mr. Jeffrey Owens.

Outcomes of public consultation VAT/GST Guidelines on Neutrality

Following the invitation for public comment on the VAT/GST Guidelines on Neutrality, the OECD has now published the comments received. These comments were very supportive of the Guidelines and will be used to develop further guidance on their implementation in practice.