News & Events

News

Terms of Reference for the Study on Tax Intermediaries

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.

OECD releases Part I-III of Report on the Attribution of Profits to Permanent Establishments and updates status of project

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.

OECD launches project on taxation of collective investment vehicles

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.

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". 




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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