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News & Events
News
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02-Feb-2007
Antigua and Barbuda and Australia have signed a bilateral agreement on the exchange of information for tax purposes, marking another step forward in international efforts to implement the principles of transparency and exchange of information for tax purposes on a global basis.
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31-Jan-2007
This publication presents information about VAT/GST and excise duty rates in OECD member countries. It provides information about indirect tax topics such as international aspects of VAT development and application of VAT to small and medium-size enterprises. It also describes a range of taxation provisions in OECD member countires, such as the taxation of motor vehicles, tobacco and alcoholic beverages. Finally, it presents the structure and excerpts of the International VAT/GST Guidelines.
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23-Jan-2007
This chapter addresses the challenge that the adjustment to sustained high oil prices poses for macroeconomic management, particularly with respect to competitiveness and inflation. Economics Department Working Paper 537 by Christian Gianella.
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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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