OECD countries acknowledge that taxes must play a role in the process of fiscal consolidation as they battle unprecedented budget deficits. In 2010, 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.
Transnational bribery enforcement under the U.S. Foreign Corrupt Practices Act (FCPA) has increased significantly since the last OECD evaluation of the implementation of the OECD Anti-Bribery Convention by the United States, according to a new OECD report.
Remarks made by Commissioner Douglas H. Shulman, US Internal Revenue Service on 8 June 2010 at the OECD/BIAC meeting.
Angel Gurría reported to G20 on progress towards greater transparency and international cooperation in tax matters. Read the latest Progress Report listing where jurisdictions stand in implementing the international tax standard.
Switzerland has signed a protocol to its tax treaty with the United States that incorporates the internationally agreed tax information standard. This is the 11th agreement for the exchange of information in tax matters signed by Switzerland that meets the OECD standard. The agreement with the United States continues the trend of agreements signed by Switzerland with its major economic partners. Of its 11 agreements, 10 are with OECD
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Agreement between US and Monaco for the exchange of information relating to tax matters
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This guidance note presents an overview of approaches and methods used by tax administrations in managing large taxpayers’ compliance. Recognising that large business taxpayers are different from other groups of taxpayers, many tax administrations have instituted specific organisational and management arrangements as well as special compliance programmes as part of a strategy to deal effectively with this segment of taxpayers.
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Gibraltar signs tax information exchange agreement with USA
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AGREEMENT BETWEEN THE UNITED KINGDOM AND GUERNSEY FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS
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AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND LIECHTENSTEIN ON TAX