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Latest data on tax policy measures taken by governments so far in response to the coronavirus pandemic.
As part of the implementation phase of a joint transfer pricing project between the OECD and Brazil, the OECD Secretariat and Receita Federal do Brasil are seeking public input to inform the work related to the development of safe harbours as well as other simplification measures and measures that can contribute to enhanced tax certainty.
The rapid spread of exchange of financial information (EOI) between countries over the past ten years has led to much increased transparency in tax matters. Today as yesterday, international co-operation is critical in combating tax evasion and helping domestic revenue mobilisation. Regrettably, many developing countries have not yet benefitted from these developments and are still struggling to enforce their tax legislations.
Despite good progress in increasing tax-to-GDP ratios and mobilising domestic revenues across economies in the Asia-Pacific region in 2018, tax revenues are expected to take a hit as a result of the COVID-19 pandemic, according to new OECD research.
Le but de ces web-émissions est de fournir un aperçu des derniers développements et en ce qui concerne le fiscalité.
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In addition to an update on the progress we are making to address the tax challenges arising from the digitalisation of the economy, the report provides the latest progress on other G20 deliverables: notably on tax transparency with the 2019 AEOI figures, implementation of the BEPS standards & capacity building for developing countries. There is an additional section relating to the work carried out in response to the COVID-19 crisis.
The Sustainable Development Goals (SDGs) serve to stimulate action in areas of critical importance for humanity and the planet. With the COVID-19 pandemic affecting lives and livelihoods alike, the question is how will the SDGs be financed?
De nouvelles données publiées aujourd’hui fournissent des informations agrégées sur la fiscalité et les activités économiques mondiales de près de 4 000 groupes d’entreprises multinationales ayant leur siège dans 26 juridictions et exerçant leurs activités dans plus d’une centaine de juridictions dans le monde.
Today, the OECD has released a new global tax reporting framework, the Model Reporting Rules for Digital Platforms in the Sharing and Gig Economy ("MRDP"). Under the MRDP, digital platforms are required to collect information on the income realised by those offering accommodation, transport and personal services through platforms and to report the information to tax authorities.
Education investment should be a priority post-COVID-19 to improve education outcomes, and increase incomes and tax revenue.