Publications & Documents


  • 15-September-2010

    English

    Addressing Tax Risks Involving Bank Losses

    The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008.  This comprehensive report sets the market context for bank losses and provides an overview of the tax treatment of such losses in 17 OECD countries; describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies; outlines the incentives that give rise to those risks; and describes the tools revenue bodies have to manage these potential compliance risks. It concludes with recommendations for revenue bodies and for banks on how risks involving bank losses can best be managed and reduced.

  • 15-September-2010

    English, , 609kb

    Addressing Tax Risks Involving Bank Losses

    Addressing Tax Risks Involving Bank Losses

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  • 2-septembre-2010

    Français

  • 10-August-2010

    English, , 18kb

    A Progress Report on the Jurisdictions Surveyed by the OECD Global Forum (2 April 2009)

    The internationally agreed standard, developed by OECD and non-OECD countries in the context of the OECD’s Global Forum on Taxation and endorsed by G20 Finance Ministers in 2004 and by the UN Committee of Experts on International Co-operation in Tax Matters in October 2008, requires exchange of information on request in all tax matters for the administration and enforcement of domestic tax law without regard to a domestic tax interest

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  • 28-July-2010

    English

    Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions

    This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews.

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  • 22-juillet-2010

    Français

  • 22-juillet-2010

    Français

  • 2-juillet-2010

    Français

    Appel à commentaires de l’OCDE sur le champ d’un futur projet sur les aspects prix de transfert des incorporels

    Le Comité des Affaires Fiscales de l’OCDE est sur le point de finaliser ses travaux sur deux projets en matière de prix de transfert que le Conseil de l’OCDE sera invité à approuver fin juillet sous la forme de révisions des Principes applicables en matière de prix de transfert

    Documents connexes
  • 23-juin-2010

    Français, , 152kb

    Accord entre les Îles Féroe et Monaco pour l'échange d'informations à des fins fiscales

    Accord entre les Îles Féroe et Monaco pour l'échange d'informations à des fins fiscales

    Documents connexes
  • 23-juin-2010

    Français, , 152kb

    Accord entre le Groenland et Monaco pour l'échange d'informations à des fins fiscales

    Accord entre le Groenland et Monaco pour l'échange d'informations à des fins fiscales

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