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  • 4-May-2017

    English

    BEPS Action 13: OECD releases CbC reporting implementation status and exchange relationships between tax administrations

    Today, another important step was taken to implement Country-by-Country Reporting in accordance with the BEPS Action 13 minimum standard, through activations of automatic exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of CbC Reports.

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  • 13-April-2017

    English

    Tax experts gather at the OECD to discuss solutions for common challenges in the design and operation of VAT systems

    Approximately 300 participants, representing over 100 delegations from countries, jurisdictions and international organisations, as well as representatives from the business community and academia, gathered in Paris for the fourth meeting of the OECD Global Forum on VAT on 12-14 April 2017.

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  • 13-April-2017

    English

    Belize and the Cayman Islands join the inclusive framework on BEPS

    The Inclusive Framework on BEPS welcomes Belize and the Cayman Islands among the countries and jurisdictions participating on an equal footing in the BEPS Project as Associates.

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  • 12-April-2017

    English

    International VAT/GST Guidelines

    Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination.

    The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).

    These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.

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  • 11-April-2017

    English

    OECD tax rates on labour income continued decreasing slowly in 2016

    OECD tax rates on labour income continued decreasing slowly in 2016

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  • 7-April-2017

    English

    OECD and tax administrations discuss BEPS implementation at regional meeting in Georgia

    Almost 50 delegates from 14 countries and 7 organisations gathered in Tbilisi for the second regional meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) in the Eastern Europe and Central Asia region.

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  • 7-April-2017

    English

    The Platform for Collaboration on Tax invites comments on a draft toolkit designed to help developing countries address the lack of comparables for transfer pricing analyses

    Responding to a request by the Development Working Group of the G20, the Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – has developed a draft toolkit designed to assist developing countries in an important area of international tax policy: transfer pricing.

  • 6-April-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 provide essential information that will give certainty to tax administrations and MNE Groups alike on implementation of Country-by-Country (CbC) reporting (BEPS Action 13).

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  • 6-April-2017

    English

    Tax systems help ensure that investments in skills make financial sense for both students and governments, says OECD

    Tax systems play an important role in encouraging investment in education and skills, and in ensuring that investments in skills deliver a healthy financial return for both students and governments, according to a new OECD report.

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  • 6-April-2017

    English

    Building tax systems to foster better skills (Blog)

    In many OECD countries, student debt is rising, and in many others, public debts are persistently high. How can policy makers decide on the right financing mix for students and governments? This is where taxes have an important role to play. In a nutshell, delivering educational services will depend on taxes, and good tax income will depend on good educational services.

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