Vast amounts of tax are lost to offshore tax evasion every year. Certain estimates put the number at 100 billion $ for the United States alone. This publication shows how 39 countries (all OECD members as well as Argentina, China, India, Russia, and South Africa) deal with offshore tax evasion.
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Taxation, Innovation and the Environment (Chinese version)
The Global Forum has been publishing its annual assessment of the legal and regulatory systems for the exchange of information in tax matters since 2006. This year’s update now covers more than 90 jurisdictions, including all OECD and G20 countries as well as all of the world’s major financial centres. New additions this year are Botswana, Brazil, Jamaica, Indonesia, Liberia and Qatar.
English, PDF, 510kb
This report provides a framework for a voluntary code of conduct for revenue bodies and banks. This is based upon the concepts developed, and proposals set out in the report Building Transparent Tax Compliance by Banks (2009) and the earlier report Study into the Role of Tax Intermediaries (2008).
English, Excel, 868kb
This report examines how, in the light of the increase in cross-border activities and investments of business entities and individuals, international co-ordination and collaboration could be advanced through the use of joint audits.
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.
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Addressing Tax Risks Involving Bank Losses
Cette publication est la huitième édition de la version abrégée du Modèle de Convention fiscale de l’OCDE sur le Revenu et le Capital.
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.
Le Conseil de l’OCDE a approuvé aujourd’hui la version 2010 des Principes applicables en matière de prix de transfert à l’intention des entreprises multinationales et des administrations fiscales.