Publications & Documents


  • 16-September-2014

    English

    Addressing the Tax Challenges of the Digital Economy

    The spread of the digital economy poses challenges for international taxation. This report sets out an analysis of these tax challenges. It notes that because the digital economy is increasingly becoming the economy itself, it would not be feasible to ring-fence the digital economy from the rest of the economy for tax purposes. The report notes, however, that certain business models and key features of the digital economy may exacerbate BEPS risks. These BEPS risks will be addressed by the work on the other Actions in the BEPS Action Plan, which will take the relevant features of the digital economy into account. The report also analyses a number of broader tax challenges raised by the digital economy, and discusses potential options to address them, noting the need for further work during 2015 to evaluate these broader challenges and potential options.

  • 16-September-2014

    English

    Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance

    Preferential regimes continue to be a key pressure area in international taxation. The OECD’s 2013 BEPS report recognises that these need to be dealt with more effectively and the work of the Forum on Harmful Tax Practices (FHTP) needs to be refocused with an emphasis on substance and transparency. This is an interim report that sets out the progress made to date.

  • 16-September-2014

    English

    Guidance on Transfer Pricing Documentation and Country-by-Country Reporting

    This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations.

  • 16-September-2014

    English

    Neutralising the Effects of Hybrid Mismatch Arrangements

    This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part 1 of the report will be supplemented by a commentary, which will explain the recommended rules and illustrate their application with practical examples. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.

  • 16-September-2014

    English, PDF, 659kb

    Policy Brief: Taxing Multinational Enterprises - Base Erosion and Profit Shifting (BEPS) II

    The September 2014 update on the BEPS Action Plan, including the delivery of the first set of measures from the BEPS Project as well as enhanced engagement with developing countries.

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  • 16-September-2014

    English

    OECD Reviews of Innovation Policy: Netherlands 2014

    This book provides a comprehensive assessment of the innovation system of the Netherlands, focusing on the role of government and including concrete recommendations on how to improve policies that affect innovation and R&D performance.

     

     

  • 15-September-2014

    English

    Global growth continuing at a moderate pace, OECD says

    A moderate expansion is underway in most major advanced and emerging economies, but growth remains weak in the euro area, which runs the risk of prolonged stagnation if further steps are not taken to boost demand, according to the OECD’s latest Interim Economic Assessment.

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  • 10-September-2014

    English

    Reinvigorating the EU Single Market

    The EU Single Market remains fragmented by complex and heterogeneous rules at the EU and national levels affecting trade, capital, including foreign direct investment, and labour mobility.

  • 8-September-2014

    English

    Spain is on the road to recovery, but challenges remain to ensure sustainable, inclusive growth, says OECD

    Spain is emerging from a protracted recession, marked by a return to moderate growth and rising international competitiveness. Decisive banking and fiscal reforms, coupled with supportive monetary policy from the European Central Bank, have reduced financial tensions and improved public finance.

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  • 8-September-2014

    English, PDF, 509kb

    Policy Brief: Taxing Multinational Enterprises - Base Erosion and Profit Shifting (BEPS)

    BEPS strategies often take advantage of the interaction between the tax rules of different jurisdictions, so only an internationally co-ordinated effort can effectively respond to this issue. The BEPS Action Plan is based on three core principles: coherence, substance and transparency, and sets forth 15 actions to fundamentally change the rules for the taxation of cross-border profits.

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