Switzerland moves towards substantial implementation of tax information exchange

Switzerland has signed a protocol to its tax treaty with the United States that incorporates the internationally agreed tax information standard. This is the 11th agreement for the exchange of information in tax matters signed by Switzerland that meets the OECD standard. The agreement with the United States continues the trend of agreements signed by Switzerland with its major economic partners. Of its 11 agreements, 10 are with OECD

Programs to Reduce the Administrative Burden of Tax Regulations in Selected Countries (follow-up report)

Programs to Reduce the Administrative Burden of Tax Regulations in Selected Countries (follow-up report)

OECD holds a major Conference “Transfer Pricing and Treaties in a Changing World”

On 21-22 September 2009, the OECD held a major conference “Transfer Pricing and Treaties in a Changing World”.

WCO and OECD develop online transfer pricing training

The World Customs Organization and the OECD have developed an e-learning module in the field of transfer pricing, as a result of their ongoing co-operation to share knowledge.

Developments in VAT Compliance Management in Selected Countries

This information note has been prepared to assist member revenue bodies achieve improved compliance with their VAT systems by sha

Information Note - Withholding & Information Reporting Regimes for Small/Medium-sized Business & Self-employed Taxpayers

This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting

Addressing Tax Risks Involving Bank Losses

This comprehensive report sets the market context for banks’ pre-tax losses and provides an overview of the tax treatment of such losses in 17 OECD countries. It describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies and outlines the incentives that give rise to those risks (including incentives related to the regulatory capital treatment of accumulated tax losses accounted

Related Documents

• Aggressive Tax Planning

Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

The OECD's Guidelines for dealing with commercial transactions between different parts of a multinational group.

Lucerne VAT Conference - Communiqué

The High Level VAT Conference was held in Lucerne on 9-10 September 2009, bringing together senior tax policy officials from 25 OECD countries, the European Commission and 5 non-member economies. The Communiqué is now available.

OECD releases a proposed revision of Chapters I-III of the Transfer Pricing Guidelines

On 9 September, the OECD released for public comment a proposed revision of Chapters I-III of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations