Latest Documents


  • 4-June-2015

    English

  • 4-June-2015

    English

    Release of a discussion draft on BEPS Action 8 (Hard-to-value intangibles)

    Public comments are invited on a discussion draft which deals with work in relation to Action 8 of the Action Plan on Base Erosion and Profit Shifting

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  • 4-June-2015

    English, PDF, 62kb

    Release of a discussion draft on BEPS Action 8 (Hard-to-value intangibles)

    Release of a discussion draft on BEPS Action 8 (Hard-to-value intangibles)

    Related Documents
  • 3-June-2015

    English

    Building a more resilient international tax system to support sustainable growth: an update on BEPS, exchange of information and the tax and development programme

    In 2013, a Declaration on Base Erosion and Profit Shifting was adopted at the Ministerial Council Meeting (MCM), and this was followed in 2014 with the Declaration on Automatic Exchange of Information in Tax Matters. Both Declarations called for updates on the progress made in these important areas, and this report sets out the key developments in both areas over the last 12 months.

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  • 1-June-2015

    English

    El Salvador joins international efforts to fight offshore tax evasion

    El Salvador signed today the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, becoming the 86th signatory to the most comprehensive instrument for boosting international co-operation against offshore tax evasion.

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  • 1-June-2015

    English

  • 1-June-2015

    English

    Public comments received on discussion draft on BEPS Action 8 (Cost contribution arrangements) of the BEPS Action Plan

    On 29 April 2015, the OECD invited comments from interested parties on a discussion draft on revisions to Chapter VIII of the Transfer Pricing Guidelines on Cost Contribution Arrangements. This work relates to Action 8 of the BEPS Action Plan.

  • 29-May-2015

    English, PDF, 14,831kb

    Comments received on discussion draft on Action 8 (Cost contribution arrangements) of the BEPS Action Plan

    Comments received on discussion draft on Action 8 (Cost contribution arrangements) of the BEPS Action Plan

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  • 28-May-2015

    English

    Work underway for the development of the BEPS Multilateral Instrument

    Work on the development of the Multilateral‎ Instrument to implement the tax treaty-related Base Erosion and Profit Shifting (BEPS) Action Plan began on 27 May 2015 in Paris. As per the OECD/G20 mandate, the ad hoc Group that will complete the work under Action 15 has been established, with over 80 countries participating.

  • 26-May-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Czech Republic 2015 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Czech Republic.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

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