Latest Documents


  • 5-June-2015

    English

    Forum on Tax and Crime

    Financial crime is one of the greatest threats to the economic and social well‑being of people living in all countries. Illicit financial activities such as tax evasion, corruption, terrorist financing, computer fraud, money laundering and other financial crimes are a global problem demanding a global response.

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  • 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)

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  • 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.

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  • 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.

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