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News & Events
News
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28-Oct-2010
This information note contains an extensive review of compliance literature on the subject of influencing taxpayer behaviour as well as the results of inquiries conducted with selected revenue bodies participating in the Forum’s Compliance Sub-group.
The note acknowledges that while there is no simple answer as to how best influence taxpayer behaviour, the findings described in the note suggest that revenue bodies adopt a compliance strategy which combines both a deterrence approach and a normative approach, as described in the note.
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27-Oct-2010
Vast amounts of tax are lost to offshore tax evasion every year. This publication shows how 39 countries (all OECD members as well as Argentina, China, India, Russia, and South Africa) deal with offshore tax evasion. What penalties are imposed, what interest rate is charged, what tax is due, what is the risk of criminal prosecution and imprisonment? This publication further addresses the issue of how best to design such initiatives.
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23-Sep-2010
On 2 July 2010, the OECD Committee on Fiscal Affairs released an invitation to comment on the scoping of a future project on the Transfer Pricing Aspects of Intangibles, to be carried out by Working Party No. 6 on the Taxation of Multinational Enterprises. The OECD has now published the comments received. These comments will be discussed by the Working Party at its November 2010 meeting.
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16-Sep-2010
On 8 February 2010 the OECD released for public comment draft documentation (Implementation Package) for implementing a streamlined procedure for portfolio investors to claim reductions in withholding rates pursuant to tax treaties or domestic law in the source country. The draft documentation was developed to provide standardised documentation that could be used by countries that wish to adopt the “best practices” described in a report released by the OECD on 12 January 2009. The OECD has now published the comments received on this draft Implementation Package.
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18-Aug-2010
As a result of details provided to the Global Forum on Transparency and Exchange of Information for Tax Purposes, Brunei is now ranked in the category of jurisdictions that have substantially implemented the internationally agreed tax standard.
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16-Aug-2010
On 23 April 2010, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the application of Article 17 (Artistes and Sportsmen) of the Model Tax Convention. The OECD has now published the comments received on this consultation draft.
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22-Jul-2010
The OECD Council has today approved the 2010 version of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Chapters I-III were substantially revised, with new guidance on the selection and application of transfer pricing methods and on comparability analysis. A new Chapter IX on the transfer pricing aspects of business restructurings was added.
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22-Jul-2010
The OECD Council today approved the 2010 updates to the OECD’s Model Tax Convention, the 1995 Transfer Pricing Guidelines and the 2008 Report on the Attribution of Profits to Permanent Establishments. The updates are the result of several years of work to improve these core OECD instruments in the area of international taxation.
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22-Jul-2010
The OECD Council has today approved the 2010 Update to the Model Tax Convention. The contents of the update were previously released in draft form on 21 May and, after some final changes, were approved by the Committee on Fiscal Affairs on 22 June before being presented to the Council for final approval. A revised version of the condensed version of the OECD Model that will include the changes resulting from the update will be published in September.
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