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News & Events
News
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17-Jan-2007
On 16 January 2007 the OECD announced the terms of reference for the study into the role of tax intermediaries which has been set up by the Forum on Tax Administration. This study, to be completed by the end of 2007, is the second of the work areas the Forum agreed to set up at its meeting in Seoul Korea in September 2006.
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21-Dec-2006
The OECD Committee on Fiscal Affairs has today published new versions of Parts I, II and III of its Report on the Attribution of Profits to Permanent Establishments, along with a cover note containing an update on the status of the project. The project, which has been underway for several years, is aimed at achieving a greater consensus on the manner of attributing profits to permanent establishments under Article 7 (Business Profits) of the OECD Model Tax Convention, with a primary goal of avoiding double taxation.
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18-Dec-2006
An informal consultative group of government and private sector representatives, under the auspices of the OECD’s Centre for Tax Policy and Administration, will tackle the tax treaty issues raised by the large cross-border portfolio investments (more than US$16 trillion) held through collective investment vehicles and global custodians. The project will examine both substantive issues and practical administrative issues related to the application of tax treaties to these investments.
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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.
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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.
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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.
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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.
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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.
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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.
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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".
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Top of page
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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
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Taxation in the Global Context: Developing our Co-operation with Non-OECD Economies
A new interactive tool to calculate your benefit entitlements and tax burdens
