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News & Events
News
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09-Dec-2011
Addressing growing inequalities is now at the centre of the political debate and all countries are taking different actions to address it. The 4th ITD Global Conference on ‘Tax and Inequality’ held in New Delhi, India on 7–9 December 2011 discussed the role of taxation in reducing inequalities in income and wealth.
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08-Dec-2011
The OECD has released statistics on the mutual agreement procedure (MAP) caseloads of OECD member countries and certain non-OECD economies for the 2010 reporting period. These statistics reveal a slight decrease in the total number of open MAP cases reported by OECD member countries as compared to the 2009 reporting period. The collection of these statistics forms part of the OECD's continuing work to improve the timeliness of processing and completing MAP cases under tax treaties and to enhance the transparency of the MAP process.
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29-Nov-2011
OECD countries acknowledge that taxes must play a role in the process of fiscal consolidation as they battle unprecedented budget deficits. New OECD data in the annual Revenue Statistics publication show that the majority of OECD governments have stabilised their tax to GDP, with the average ratio moving up slightly from 33.8% in 2009 to 33.9% in 2010.
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22-Nov-2011
On 8 and 9 November, delegates from Working Party N° 9 on Consumption Taxes met in Paris to discuss policy issues on the design and operation of Value Added Taxes (“VAT” and its equivalent, called “Goods and Services Taxes” – “GST” in certain jurisdictions). The discussion was mainly focused on the further development of internationally agreed principles for applying VAT/GST on international trade.
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18-Nov-2011
In order to strengthen the fiscal policy framework the introduction of an explicit debt target should be considered and an independent fiscal institution should monitor and assess the budget as well as fiscal performance on all levels of government. Budgetary documentation should become more transparent and include performance indicators.
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16-Nov-2011
On 7-9 November 2011, Working Party No. 6’s Special Session on the Transfer Pricing Aspects of Intangibles met with private sector representatives to discuss definitional and ownership issues related to intangibles. The agenda for the meeting, presentation material submitted by private sector participants and list of participants have now been published.
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16-Nov-2011
On 31 May 2011, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the application of the provisions of the OECD Model Tax Convention to the cross-border trading of emissions permits. The OECD has now published the comments received on this consultation draft.
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07-Nov-2011
At the Financial Regulation Session of the G20 Leaders Summit, Secretary-General Gurría spoke about 'fairness in taxation'.
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Events
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from 10-Jan-2008 to 30-Apr-2008
The OECD has today released a consultation paper, produced in co-operation with business experts and academics, that considers some of the fundamental concepts that underlie the application of value added taxes to cross-border supplies of services and intangibles. This has been produced as part of the preparatory work on the development of the OECD International VAT/GST Guidelines. Any comments on this paper should be sent to david.holmes@oecd.org and stephane.buydens@oecd.org by 30 April 2008.
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from 12-Mar-2007 to 01-Jul-2007
In April 2004, Working Party No. 1 on Tax Conventions and Related Questions released for public comments draft proposals for clarification of the scope of paragraph 2 of Article 15 of the OECD Model Tax Convention with respect to the tax treaty treatment of short-term assignments. Based on the comments received and a public consultation meeting held in January 2006, revised proposals have been prepared by the Working Party. Comments on these revised proposals are invited before 1 July 2007.
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from 08-Dec-2006 to 16-Feb-2007
The Committee on Fiscal Affairs invites comments on the discussion draft dealing with the tax treaty treatment of services. The discussion draft includes proposed changes to the Commentary on Articles 5 and 17 of the OECD Model Tax Convention. Comments on the proposed changes should be sent to the Secretariat, to the attention of jeffrey.owens@oecd.org before Friday 17 February 2007.
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from 10-May-2006 to 30-Nov-2006
The OECD releases an invitation to comment on 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 released in 2003.
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from 03-May-2006 to 04-May-2006
The World Customs Organization (WCO) and the Organisation for Economic Co-operation and Development (OECD) held the first joint WCO/OECD Conference on Transfer Pricing and Customs Valuation in Brussels on 3-4 May 2006.
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on 13-Mar-2006
The OECD, in cooperation with the Business and Industry Advisory Committee to the OECD (BIAC) and with the support of the broader business community, held a public consultation in Tokyo to present its 2006 Public Discussion Draft and consult with business on specific proposals to improve the process for resolving international tax disputes. Attending the conference were senior tax executives from large multinational companies, international tax experts and academics, representatives from OECD Member governments and key participants from the OECD’s groups dealing with this issue.
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from 05-Jun-2006 to 06-Jun-2006
This event, which took place in Washington, D.C. , was a one-stop-shop for U.S. business representatives to get updates on priority OECD tax work and meet OECD staff and key government officials who set tax standards for the global economy. Featured speakers included: Senator Orrin Hatch (R-Utah); Ambassador Constance Morella, U.S. Permanent Representative to the OECD; Hal Hicks, International Tax Counsel, U.S. Department of the Treasury; Jeffrey Owens, Director, OECD Centre for Tax Policy and Administration
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from 28-Feb-2006 to 31-Aug-2006
The OECD is now issuing an open invitation to contribute on a number of issues in relation to transactional profit methods. As part of its procedures for monitoring the implementation of the 1995 Transfer Pricing Guidelines, Working Party No 6 of the OECD Committee on Fiscal Affairs has selected the application of transactional profit methods as one of two areas to be considered in priority.
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on 13-Mar-2006
The OECD Centre for Tax Policy and Administration (the CTPA) is organising, in cooperation with BIAC, a consultation between business and government on recent OECD initiatives to improve dispute settlement procedures under tax treaties. The consultation meeting will take place on Monday, 13 March 2006, in Tokyo.
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on 16-May-2005
The main purpose was to provide an open debate regarding the alternatives of tax reform in different areas: corporate and wealth taxation, personal income tax and indirect taxes and green taxation. A selected group of experts from the OECD, the Spanish Tax Administration and the academic world took part in the debate, providing an international perspective and a multidisciplinary approach which are both essential for the designing of any tax reform. See presentation (also in Spanish) by Jeffrey Owens of the Centre for Tax Policy and Administration.
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