Latest Documents


  • 7-May-2014

    English, PDF, 13,441kb

    Comments action 2 Hybrid Mismatch Arrangements

    Comments on Action item 2 - Hybrid Mismatch Arrangements

  • 7-May-2014

    English

    Comments received on discussion drafts on Neutralise the Effects of Hybrid Mismatch Arrangements published

    OECD publishes comments received on Action 2 discussions drafts (Neutralise the Effects of Hybrid Mismatch Arrangements)

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  • 28-March-2014

    English

    International efforts to combat tax avoidance got a boost today as OECD broadens dialogue with global partners

    Over 330 senior tax officials from more than 110 jurisdictions and international organisations met in Paris on 26-28 March 2014 during the 3rd Annual Meeting of the Global Forum on Transfer Pricing.

  • 19-March-2014

    English

  • 19-July-2013

    English

    Closing tax gaps - OECD launches Action Plan on Base Erosion and Profit Shifting

    National tax laws have not kept pace with the globalisation of corporations and the digital economy, leaving gaps that can be exploited by multi-national corporations to artificially reduce their taxes.

  • 13-March-2013

    English

    Aggressive Tax Planning based on After-Tax Hedging

    While after-tax hedging is not, of itself, aggressive - being generally a straightforward risk management technique - the report recognises that it can also be used as a feature of aggressive tax planning (ATP) schemes. ATP schemes based on after-tax hedging pose a threat to countries’ revenue base.

  • 13-March-2013

    English

    Hedging through the tax charge: a threat to tax revenue

    Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries’ revenue base. Empirical evidence suggests that hundreds of millions of USD are at stake, with a number of multi-billion transactions identified by countries.

  • 27-September-2012

    English, Excel, 6,716kb

    Dispositifs Hybrides: Questions de politique et de discipline fiscales

    Dispositifs Hybrides: Questions de politique et de discipline fiscales

  • 9-May-2012

    English

    OECD's work on Aggressive Tax Planning

    The OECD's work on Aggressive Tax Planning focuses on helping tax authorities to respond more quickly to tax risks, to identify trends and patterns already identified and experienced by some tax administrations, and to share experiences in dealing with them

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  • 5-March-2012

    English

    OECD recommends action on international tax loopholes

    Aggressive tax planning – untaxed income, multiple deductions and other forms of international tax arbitrage - is a growing concern for all governments.

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