Latest Documents


  • 12-January-2015

    English

    Public comments received on discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan

    On 31 October 2014, the OECD invited comments from interested parties on the discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan. The OECD now publishes the comments received.

  • 19-December-2014

    English

  • 18-December-2014

    English

    Release of a discussion draft on Action 4 (Interest deductions and other financial payments)

    Public comments are invited on a discussion draft which deals with action 4 (Interest deductions and other financial payments) of the BEPS Action Plan

  • 18-December-2014

    English

    Release of a discussion draft on Action 14 (Make dispute resolution mechanisms more effective) of the BEPS Action Plan

    Public comments are invited on a discussion draft which deals with the work on Action 14 (“Make dispute resolution mechanisms more effective”) of the BEPS Action Plan.

  • 18-December-2014

    English

    Release of discussion drafts of two new elements of the OECD International VAT/GST Guidelines

    The OECD’s Committee on Fiscal Affairs invites public comments on two new draft elements of the OECD International VAT/GST Guidelines (the Guidelines). These discussion drafts relate to (i) the place of taxation of business-to-consumer supplies of services and intangibles (B2C Guidelines) and (ii) provisions to support the application of the Guidelines in practice (Supporting provisions).

  • 16-December-2014

    Spanish, PDF, 203kb

    Borrador de Proyecto Sobre Los Aspectos de Precios de Transferencia en Operaciones Transfronterizas de Commodities

    Borrador de Proyecto Sobre Los Aspectos de Precios de Transferencia en Operaciones Transfronterizas de Commodities

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  • 16-December-2014

    English

    Release of discussion draft on the transfer pricing aspects of cross-border commodity transactions

    Public comments are invited on the discussion draft on the Transfer Pricing aspects of cross-border Commodity transactions released as part of the OECD Centre for Tax Policy's work on Action 10 of the Action Plan on Base Erosion and Profit Shifting.

  • 16-December-2014

    English

    Release of discussion draft on the use of profit splits in the context of global value chains as part of the work on BEPS Action 10

    Public comments are invited on the discussion draft on the use of profit splits in the context of global value chains, released as part of the work in relation to Action 10 of the BEPS Action Plan.

  • 15-December-2014

    English

    Webcast 5: Update on 2014 Deliverables

    Senior members from the OECD's Centre for Tax Policy and Administration (CTPA) gave the latest update on: 2014 Deliverables and G20 Finance Ministers and Leaders reactions, Strengthening the engagement with developing countries, Follow-up work on the 2014 Deliverables, Work on 2015 Deliverables

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  • 12-December-2014

    English, PDF, 519kb

    Estrategia: fortalecimiento del compromiso con los países en desarrollo

    Los impuestos son un elemento fundamental en la promoción del desarrollo sostenible, pero los países en desarrollo se enfrentan a grandes dificultades cuando se trata de desarrollar las capacidades de su aparato fiscal y de movilizar los recursos nacionales.

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