In a statement following their 24-25 September meeting in Pittsburgh, the G20 leaders reaffirmed their committment to maintaining the momentum in dealing with tax havens, money laundering, proceeds of corruption, terrorist financing, and prudential standards.
Résolution des différends en matière de conventions fiscales : statistiques sur la procédure amiable maintenant disponibles
Switzerland has signed a protocol to its tax treaty with the United States that incorporates the internationally agreed tax information standard. This is the 11th agreement for the exchange of information in tax matters signed by Switzerland that meets the OECD standard. The agreement with the United States continues the trend of agreements signed by Switzerland with its major economic partners. Of its 11 agreements, 10 are with OECD
Les 21 et 22 septembre 2009 s’est tenue à l’OCDE la conférence « Prix de transfert et conventions fiscales dans un monde en mutation ».
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Programs to Reduce the Administrative Burden of Tax Regulations in Selected Countries (follow-up report)
The World Customs Organization and the OECD have developed an e-learning module in the field of transfer pricing, as a result of their ongoing co-operation to share knowledge.
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This information note has been prepared to assist member revenue bodies achieve improved compliance with their VAT systems by sha
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This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting
This comprehensive report sets the market context for banks’ pre-tax losses and provides an overview of the tax treatment of such losses in 17 OECD countries. It describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies and outlines the incentives that give rise to those risks (including incentives related to the regulatory capital treatment of accumulated tax losses accounted
Les Principes applicables en matière de prix de transfert fournissent des lignes directrices sur l’application du « principe de pleine concurrence » pour la valorisation aux fins fiscales des transactions internationales entre entreprises associées.