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OECD's taxation work covers a broad range of activities, including tax evasion, harmful tax practices, electronic commerce and environmental taxes. The OECD produces internationally comparable statistics and engages in monitoring and assessment of policies, incl. in Economic Surveys. National tax systems are analysed, also for their effect on labour, capital and product markets.
What's new
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18-Jul-2008
On 17 July 2008, the OECD Council approved the contents of the 2008 Update to the OECD Model Tax Convention. The update had previously been released as a public discussion draft in April 2008. It was subsequently finalised and approved by the Committee on Fiscal Affairs on 25 June, when the Committee also approved a detailed response to the comments that had been sent on the discussion draft.
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18-Jul-2008
An Informal Consultative Group of business and government representatives continues its work on improving procedures for claiming treaty benefits, while protecting the compliance interests of governments. This update reflects progress made in the past year on technical issues relating to granting treaty benefits with respect to income of collective investment vehicles, as well as procedural issues that affect portfolio investors more generally. The final report of the Group is expected to be presented to the Committee on Fiscal Affairs in January 2009.
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18-Jul-2008
On 17 July 2008, the OECD Council approved the release of the final Report on the Attribution of Profits to Permanent Establishments. An interim version of Parts I-III of the Report had previously been released in December 2006, and a discussion draft version of Part IV was released in August 2007. The Report was subsequently finalised and approved by the Committee on Fiscal Affairs on 24 June 2008.
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from 17-Jul-2008 to 19-Sep-2008
The Italian Government has generously established a fellowship in memory of the young Italian economist Alessandro Di Battista. The closing date for applications is 19 September 2008.
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from 07-Jul-2008 to 31-Dec-2008
On 24 June 2008, the Committee on Fiscal Affairs approved the Report on Attribution of Profits to Permanent Establishments. It also approved the release, for public comment, of the second part of the implementation package for the conclusions of that Report, i.e. a new version of Article 7 and its Commentary. This new Article and related Commentary changes are now being released as a discussion draft for public comment. Comments should be sent before 31 December 2008 to Jeffrey Owens, Director, CTPA (jeffrey.owens@oecd.org).
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04-Jul-2008
Germany and Jersey have signed a bilateral arrangement for the exchange of information for tax purposes, bringing to 16 the number of such agreements signed since the beginning of 2007 by jurisdictions committed to work with OECD countries.
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02-Jul-2008
Drawing largely on the experience of national revenue bodies in advanced economies, this guidance note provides practical guidance to revenue bodies on the development of a strategic approach to the monitoring of taxpayers' compliance with tax laws.
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11-Jun-2008
Canada has a long history of tax reform and has been actively cutting taxes since the late 1990s against a background of general government surpluses. The resulting gains in business tax competitiveness are expected to raise investment and attract foreign capital. A flatter personal income tax structure, along with better targeting of tax reliefs, has generally improved work incentives and helped to boost female labour force participation
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09-Jun-2008
On 21 April 2008, the OECD Committee on Fiscal Affairs published the draft contents of the 2008 Update to the Model Tax Convention. The OECD has now published the comments received on that draft.
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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
