Latest Documents


  • 13-March-2013

    English

    Aggressive Tax Planning based on After-Tax Hedging

    While after-tax hedging is not, of itself, aggressive - being generally a straightforward risk management technique - the report recognises that it can also be used as a feature of aggressive tax planning (ATP) schemes. ATP schemes based on after-tax hedging pose a threat to countries’ revenue base.

  • 13-March-2013

    English

    Hedging through the tax charge: a threat to tax revenue

    Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries’ revenue base. Empirical evidence suggests that hundreds of millions of USD are at stake, with a number of multi-billion transactions identified by countries.

  • 11-March-2013

    English

    Task Force Sub Group on Transfer Pricing, March 2013

    The Sub-group on Transfer Pricing held its second meeting on 8th March 2013 at the OECD headquarters in Paris to discuss the significant progress made by the Task Force in the past 15 months on its transfer pricing work.

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  • 11-March-2013

    English

    Task Force Sub Group on Transparency in Financial Reporting, March 2013

    The Sub-group on Transparency in Financial Reporting held its third meeting on 8th March 2013 at the OECD headquarters in Paris to discuss how the report on the potential transparency benefits of the public registration of statutory accounts of unlisted companies was being used in the Task Force’s work with developing countries and how to build on that work.

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  • 1-March-2013

    English

    Albania signs the Convention on Mutual Administrative Assistance in Tax Matters

    Albania has become the 43rd country to sign the Convention on Mutual Administrative Assistance in Tax Matters.

  • 26-February-2013

    English

    The Global Forum on Tax Transparency welcomes Azerbaijan and the Kingdom of Lesotho as new members

    Azerbaijan and the Kingdom of Lesotho have joined the Global Forum on Transparency and Exchange of Information for Tax Purposes. As the 119th and 120th members of the Global Forum, they will participate in the peer review process which encourages all countries to adopt effective exchange of information in tax matters.

  • 22-February-2013

    English

    Measuring Fiscal Decentralisation, Concepts and Policies

    This book deals with two issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications.

  • 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

    Addressing Base Erosion and Profit Shifting

    Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an

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