Latest Documents


  • 14-December-2009

    English

    Chile enacts law on access to bank information, implements tax standard

    A new law on access to bank information will enable Chile to exchange banking information under existing tax treaties, thereby complying with the internationally agreed tax standard for exchange of information.

  • 14-December-2009

    English, , 144kb

    Agreement between Liechtenstein and St. Kitts and Nevis for the exchange of information relating to tax matters

    Agreement between Liechtenstein and St. Kitts and Nevis for the exchange of information relating to tax matters

  • 9-December-2009

    English

    Discussion Draft Released on Report on Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles

    OECD releases report on Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles.

  • 9-December-2009

    English

    The tax treatment of tradable permits for greenhouse gas emissions

    The taxation of greenhouse gas emissions has implications for government revenue as well as affecting how businesses use tradable permits. The OECD is examining this important issue to minimise tax distortions.

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  • 9-December-2009

    English

    Tax treatment of carbon allowances discussion at Copenhagen COP15

    When: Thursday 17 Dec, 3pm - 4.30pmWhere: The Crowne Plaza Copenhagen Towers Hotel This side event at the COP15 Copenhagen summit will look how carbon allowances are treated by corporate income taxes and how carbon markets can integrate globally.

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  • 25-November-2009

    English, , 74kb

    Discussion Draft on Tax treaty issues related to common telecommunication transactions

    Tax treaty issues related to common telecommunication transactions

  • 25-November-2009

    English

    OECD releases discussion draft on tax treaty issues related to common telecommunication transactions

    OECD releases discussion draft on tax treaty issues related to common telecommunication transactions

  • 25-November-2009

    English

    Costa Rica makes progress in international tax co-operation, signs TIEA with Argentina

    Costa Rica announced that it has signed a tax information exchange agreement with Argentina.

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  • 24-November-2009

    English

    Discussion Draft Release of a new Article 7 (Business Profits) of its Model Tax Convention (revised)

    OECD releases revised discussion draft of a new Article 7 (Business Profits) of its Model Tax Convention

  • 24-November-2009

    English

    Tax burdens falling in OECD economies as crisis takes its toll

    The recession is taking its toll on tax receipts across the OECD. Aggregate tax burdens in OECD economies, calculated as the ratio of tax revenues to gross domestic product, or GDP, were unchanged between 2006 and 2007, and then fell in 2008.

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