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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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.
On 10-11 December, officials from fourteen developing countries discussed ways to maximise benefits from their recent commitment to enhanced engagement in the BEPS Project.
Tax burdens and revenue collection in advanced economies are reaching record levels not seen since before the global financial crisis, but the tax mix continues varying widely across countries, according to new OECD research published today.
The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.
The OECD has released statistics on the MAP caseloads of OECD member countries and certain Partner economies for the 2013 reporting period.
Public comments are invited on a discussion draft which deals with follow-up work mandated by the Report on Action 6 (“Prevent the granting of treaty benefits in inappropriate circumstances”) of the BEPS Action Plan.
Switzerland has today become the 52nd jurisdiction to sign the Multilateral Competent Authority Agreement, which will allow it to go forward with plans to activate automatic exchange of financial account information in tax matters with other countries beginning in 2018.
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This report by the OECD Secretary-General includes a first part on the G20/OECD Base Erosion and Profit Shifting (BEPS) Project, the single global common standard on Automatic Exchange of Information (AEOI) and Tax and Development. The second part is a Progress Report by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
Engagement of developing countries in the international tax agenda, including on BEPS, is imperative, in particular to ensure they receive appropriate support to address the specific implementation challenges they face. The input received from developing countries has been fed directly into the development of the BEPS Action Plan.