Latest Documents


  • 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

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  • 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.

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  • 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.

  • 27-February-2012

    English

    Tax: India ratifies Convention on Mutual Administrative Assistance in Tax Matters

    India has ratified 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.

  • 22-February-2012

    English

    Greece: signs international tax agreement to tackle tax evasion

    Greece has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement that was developed jointly by the Council of Europe and the OECD and that is open for signature to all countries.

  • 20-February-2012

    English, , 202kb

    The Global Forum Launches a Peer Review Process: Schedule of forthcoming reviews

    The schedule attempts to balance a number of considerations and no inference should be drawn about a particular jurisdiction from the timing of the reviews. All members of the Global Forum will ultimately be reviewed under both Phase 1 and Phase 2 even though it will not be possible to complete all of the Phase 2 reviews during the first mandate. In some cases where jurisdictions have a long standing commitment to the Global Forum

  • 17-February-2012

    English, , 106kb

    Tax Crime Save The Date - Rome June2012.pdf

    Tax Crime Save The Date - Rome June2012.pdf

  • 13-February-2012

    English, , 698kb

    LAC-Flyer-Enf-PSA

    LAC Flyer English - February 2012

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