News & Events

News

Comparability: Business Comments on the OECD discussion draft

13-Dec-2006

On 10 May 2006, the OECD released a series of draft issues notes on comparability that was developed by the Committee on Fiscal Affairs' Working Party No. 6, building on experience acquired by countries since the adoption of the Transfer Pricing Guidelines in 1995 and on comments received from the business community in response to an open questionnaire release in 2003.

 

Tax in a borderless world

07-Nov-2006

Article by Jeffrey Owens for the OECD Observer. Globalisation brings costs and benefits, even for the tax professional.  The move towards a borderless world has opened up new opportunities for taxpayers to minimise their overall tax liabilities. Achieving tax compliance is a challenge facing governments the world over. 

Strengthening Tax Audit Capabilities: General Principles and Approaches

24-Oct-2006

This information note focuses on audit programmes and the conduct of individual audits.  It identifies common key features of audit activity found in a wide variety of tax administrations and outlines the principles underpinning these characteristics.

Strengthening Tax Audit Capabilities: Auditor Workforce Management—Survey Findings and Observations

24-Oct-2006

The purpose of this note is to report the findings, observations and international comparisons derived from a survey of auditor workforce management approaches adopted in selected OECD countries. 

Strengthening Tax Audit Capabilities: Innovative Approaches to Improve the Efficiency and Effectiveness of Indirect Income Measurement Methods

24-Oct-2006

The purpose of this note is to share information concerning the strategies employed by a number of selected revenue bodies to improve the efficiency and effectiveness of indirect measurement methods used to validate and to establish taxpayers’ tax liabilities in the course of tax audit activities.

Tax revenues on the rise in many OECD countries, OECD report shows

11-Oct-2006

Tax revenues, measured as the ratio of tax to Gross Domestic Product (GDP), are rising in many OECD countries despite deep cuts in tax rates, according to a new OECD report, reflecting both the effects of stronger economic growth, which has led to higher corporate profits, and moves in some countries to offset the effects of cuts in tax rates by broadening the tax base and improving tax compliance.

Committee on Fiscal Affairs releases outcome of review of preferential tax regimes in OECD countries

25-Sep-2006

The OECD has released a report on the progress in eliminating harmful tax practices in OECD countries. The report follows on from the 2004 Progress Report and updates the assessment of the preferential tax regimes in OECD countries that were identified as potentially harmful in the 2000 report, "Towards Global Tax Co-operation". 

OECD Tax Database - new data

25-Sep-2006

Updated information is now avaible on Taxation of Corporate and Capital Income and Taxation of Wage Income.

Transactional Profit Methods: Responses to the OECD Invitation to Comment

18-Sep-2006

On 27 February 2006 the OECD released an open invitation to comment on a number of issues in relation to transactional profit methods described in the OECD's Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.  Numerous contributions have now been received and will be carefully examined by Working Party No. 6 on the Taxation of Multinational Enterprises.

OECD tax administrators to join forces in fighting tax non-compliance

15-Sep-2006

OECD tax administrators meeting in Seoul agreed to work together on ways to improve tax administration and to address the significant and growing problem of international non-compliance with national tax requirements. See their Seoul Declaration.




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Special Conference: 50th Anniversary of the OECD Model Tax Convention

Conference Web Site

Fighting Offshore Tax Evasion

Grace Perez-Navarro, deputy-director of OECD’s Centre for Tax Policy and Administration, addresses harmful tax practices, including tax havens, by improving transparency and establishing effective exchange of information.

Nicholas Bray speaks with Grace Perez-Navarro

www.itdweb.org

A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters

International Tax Dialogue