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  • 1-August-2017

    English

    The Platform for Collaboration on Tax invites comments on a draft toolkit on the taxation of offshore indirect transfers of assets

    The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – is seeking public feedback on a draft toolkit designed to help developing countries tackle the complexities of taxing offshore indirect transfers of assets, a practice by which multinational corporations try to minimise their tax liability.

  • 27-July-2017

    English

    BEPS: Neutralising the tax effects of branch mismatch arrangements

    Today, the OECD released a report on Neutralising the Effects of Branch Mismatch Arrangements (BEPS Action 2). This new report sets out recommendations for changes to domestic law that would bring the treatment of these branch mismatch structures into line with outcomes described in the 2015 Report.

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  • 20-July-2017

    English

    Falls in tax revenue weaken domestic resource mobilisation in developing Asia

    The fourth annual edition of Revenue Statistics in Asian Countries covers seven countries, including Kazakhstan for the first time. It shows that the tax-to-GDP ratio in all these countries are lower than the OECD average of 34.3% in 2015, which highlights that scope remains for increasing tax mobilisation, especially in Indonesia, Kazakhstan, Malaysia and the Philippines to achieve sustainable growth.

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  • 18-July-2017

    English

    OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting (BEPS Action 13)

    The Inclusive Framework on BEPS has released additional guidance to give certainty to tax administrations and MNE Groups alike on the implementation of Country-by-Country (CbC) Reporting (BEPS Action 13).

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  • 11-July-2017

    English

    Cameroon becomes the 70th jurisdiction to join the multilateral BEPS Convention to tackle tax avoidance by multinational enterprises

    Today at the OECD Headquarters in Paris, Alamine Ousmane Mey, Minister of Finances of Cameroon, signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) in the presence of Pascal Saint-Amans, Director of the OECD Centre for Tax for Tax Policy and Administration.

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  • 11-July-2017

    English

    OECD releases the draft contents of the 2017 update to the OECD Model Tax Convention

    The OECD has just released the draft contents of the 2017 update to the OECD Model Tax Convention. Comments are requested at this time only with respect to certain parts of the 2017 update that have not previously been released for comments.

  • 10-July-2017

    English

    OECD releases latest updates to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

    The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which represents the international consensus on the valuation, for income tax purposes, of cross-border transactions between associated enterprises.

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  • 6-July-2017

    English

    Montserrat joins the Inclusive Framework on BEPS

    The Inclusive Framework welcomed Montserrat, bringing to 102 the total number of countries and jurisdictions participating on an equal footing in the Project.

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  • 6-July-2017

    English

    OECD, CREDAF and UNDP hold a regional meeting of the Inclusive Framework on BEPS for French speaking countries

    Fifty delegates representing 10 countries gathered in Cotonou (Benin) on 3-5 July 2017 for the second regional meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) for French speaking countries. These regional meetings offer participants from around the world the opportunity to provide their views and input to the Inclusive Framework on BEPS.

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  • 5-July-2017

    English

    Public comments received on the BEPS discussion draft on the Implementation Guidance on Hard-to-Value Intangibles

    On 23 May 2017, interested parties were invited to provide comments on a discussion draft that provides guidance on the implementation of the approach to pricing transfers of hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines.

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