At its meeting in April this year, the Task Force proposed a work-programme for 2011/12 for each of its four priority areas, including transfer pricing, which was approved by the Committee for Fiscal Affairs and the Development Assistance Committee at their meetings in July.
Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.
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La crise économique a décuplé les pertes subies par les entreprises. Même si ces reports sont le plus souvent justifiés, certaines entreprises ont recours à une « planification fiscale agressive » pour éviter de payer leurs impôts.
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The OECD Standard Transmission Format Version 2.1 user guide
Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm’s length transfer pricing. After
L'Inde a connu, ces dernières années, l‟un des taux de croissance les plus élevés au monde, et a su mieux que bien d‟autres pays traverser la crise financière mondiale.
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Following the invitation for public comment on the VAT/GST Guidelines on Neutrality, the OECD has now published the comments received. These comments were very supportive of the Guidelines and will be used to develop further guidance on their implementation in practice.