Publications & Documents


  • 9-March-2018

    English

    Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures

    This publication contains the Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures. The design of these model rules draws extensively on the best practice recommendations in the BEPS Action 12 Report while being specifically targeted at these types of arrangements and structures.

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  • 9-March-2018

    English

    Game over for CRS avoidance! OECD adopts tax disclosure rules for advisors

    Today, the OECD has issued new model disclosure rules that require lawyers, accountants, financial advisors, banks and other service providers to inform tax authorities of any schemes they put in place for their clients to avoid reporting under the OECD/G20 Common Reporting Standard (CRS) or prevent the identification of the beneficial owners of entities or trusts.

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  • 7-March-2018

    English

    Egypt and OECD launch EU-funded programme to enhance domestic resource mobilisation

    During a meeting on International Tax Reform, the Ministry of Finance and the OECD launched a programme on "Enhancing Domestic Resource Mobilisation in Egypt through a better tax and exchange of information system". The project, financed by the EU, provides EUR 1.2 million in funding over two and a half years, and will assist Egypt in the implementation of the new international standards to tackle tax avoidance and tax evasion.

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  • 6-March-2018

    English

    Anguilla joins the Inclusive Framework on BEPS

    The Inclusive Framework welcomes Anguilla, bringing to 113 the total number of countries and jurisdictions participating on an equal footing in the Project.

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  • 28-February-2018

    English

    Launch of the Transfer Pricing Work Programme

    It is my great pleasure to be here to launch the joint work programme with Brazil on transfer pricing, one of the core aspects of international tax policy.

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  • 28-February-2018

    Portuguese

    A OCDE e o Brasil lançam projeto para examinar as diferenças nas regras fiscais internacionais

    A OCDE e o Brasil lançaram hoje um projeto conjunto para examinar as semelhanças e lacunas entre a abordagem brasileira e a abordagem da OCDE com relação à avaliação das transações internacionais entre empresas associadas para efeitos fiscais.

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  • 28-février-2018

    Français

    L’OCDE et le Brésil lancent un projet visant à examiner les différences dans les règles fiscales internationales

    L’OCDE et le Brésil ont lancé aujourd’hui un projet conjoint visant à étudier les similitudes et les différences entre les approches suivies par le Brésil et l’OCDE pour valoriser les transactions internationales entre entreprises associées aux fins fiscales.

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  • 22-February-2018

    English

    Loss Carryover Provisions: Measuring Effects on Tax Symmetry and Automatic Stabilisation

    This paper presents data on carryover provisions in 34 countries and compares their effects on the basis of two comparable indices. Empirical results show that in most countries corporate tax is not perfectly symmetric, suggesting the existence of tax-induced distortions towards less risky investments.

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  • 21-February-2018

    English

    OECD Companion to the Inventory of Support Measures for Fossil Fuels 2018

    This report is concerned with policies that directly support the production or consumption of fossil fuels in OECD countries and in a selection of partner economies. It provides a useful complement to the online OECD database that identifies and estimates direct budgetary transfers and tax expenditures benefitting fossil fuels, and from which it derives summary results and indicators on support to fossil fuels, as well as policy recommendations.This report emphasises the problems that fossil-fuel subsidies cause in the context of broader policy efforts to mitigate greenhouse-gas emissions, and reviews the various reform initiatives that have already been taken at the international level (G-20, APEC, etc.). In addition, it presents methods for combining the IEA and OECD support estimates and for measuring the support element of government credit assistance.
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