Latest Documents


5-March-2012

English, , 199kb

Busan Partnership for Effective Development Co-operation EN

Busan Partnership for Effective Development Co-operation EN

5-March-2012

English

OECD recommends action on international tax loopholes

Aggressive tax planning – untaxed income, multiple deductions and other forms of international tax arbitrage - is a growing concern for all governments.

5-March-2012

English, , 515kb

T&D Agenda - STA Feb 2012

Agenda - STA Feb 2012

5-March-2012

English

Tax & Development Statebuilding and Aid Meeting - Feb 2012

Tax & Development Statebuilding and Aid Meeting - Feb 2012

5-March-2012

English, , 106kb

Draft Principles for International Engagement EN

Draft Principles for International Engagement EN

5-March-2012

English, , 133kb

Tax & Dev Flyer - March 2012

Tax & Dev Flyer - March 2012

5-March-2012

English

Hybrid Mismatch Arrangements: Tax Policy and Compliance Issues

Aggressive Tax Planning is an increasing source of concern for many governments. This report describes the most common types of hybrid mismatch arrangements (i.e. arrangements exploiting differences in the tax treatment of instruments, entities or transfers between two or more countries) and the effects they aim to achieve. It summarises the tax policy issues raised by these arrangements and describes the policy options to address

Related Documents

5-March-2012

English, , 132kb

Tax&Dev-TP-OutcomesSept2011

Tax and Dev Transfer Pricing September 2011 Outcomes

1-March-2012

English

Costa Rica becomes first Central American country to sign international tax agreement

Costa Rica has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement developed jointly by the Council of Europe and the OECD that was opened for signature to all countries in June 2011.

Related Documents

1-March-2012

English

New head of the Global Forum on Transparency and Exchange of Information for Tax Purposes is appointed

Ms. Monica Bhatia has been appointed Head of the Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes. She will take up her duties on 1 April 2012.

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