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16-December-2014

Spanish, PDF, 203kb

Borrador de Proyecto Sobre Los Aspectos de Precios de Transferencia en Operaciones Transfronterizas de Commodities

Borrador de Proyecto Sobre Los Aspectos de Precios de Transferencia en Operaciones Transfronterizas de Commodities

16-December-2014

English

Release of discussion draft on the transfer pricing aspects of cross-border commodity transactions

Public comments are invited on the discussion draft on the Transfer Pricing aspects of cross-border Commodity transactions released as part of the OECD Centre for Tax Policy's work on Action 10 of the Action Plan on Base Erosion and Profit Shifting.

  • Planned stakeholder input in OECD tax matters
  • CONTENT FOR DELETION
  • 16-December-2014

    English

    Release of discussion draft on the use of profit splits in the context of global value chains as part of the work on BEPS Action 10

    Public comments are invited on the discussion draft on the use of profit splits in the context of global value chains, released as part of the work in relation to Action 10 of the BEPS Action Plan.

  • Planned stakeholder input in OECD tax matters
  • 15-December-2014

    English

    BEPS Webcast

    Senior members from the OECD's Centre for Tax Policy and Administration (CTPA) gave the latest update on: 2014 Deliverables and G20 Finance Ministers and Leaders reactions, Strengthening the engagement with developing countries, Follow-up work on the 2014 Deliverables, Work on 2015 Deliverables

    Related Documents

    15-December-2014

    English

    49th High-Level Meeting of the OECD Development Assistance Committee

    Headline aid figures only tell part of the picture. While aid volumes have risen globally, poor countries are losing out. Between 2010 and 2012, assistance from DAC members to the Least Developed Countries fell by 12%. Meanwhile, aid to upper-middle income countries rose steadily. Shouldn’t this be the other way round?

    10-December-2014

    English

    Tax revenues rebounding from the crisis but tax mix varying widely, OECD says

    Tax burdens and revenue collection in advanced economies are reaching record levels not seen since before the global financial crisis, but the tax mix continues varying widely across countries, according to new OECD research published today.

    Also Available

    10-December-2014

    English, PDF, 351kb

    Key findings for Austria: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Austria increased by 0.9 percentage points from 41.7% to 42.5% in 2013. The OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Austrian standard VAT rate is 20%, which is above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

    Related Documents

    10-December-2014

    English

    Consumption Tax Trends 2014 - VAT/GST and excise rates, trends and policy issues

    Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments in OECD member countries as well as in selected non-OECD economies, and describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic

    10-December-2014

    English, PDF, 350kb

    Key findings for Iceland: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Iceland increased by 0.2 percentage points from 35.3% to 35.5% in 2013. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Icelandic standard VAT rate is 25.5%, the second highest of the OECD countries and far above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

    Related Documents

    10-December-2014

    English, PDF, 352kb

    Key findings for Portugal: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Portugal increased by 2.2 percentage points from 31.2% to 33.4, the largest rise amongst member countries in 2013. The OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Portuguese standard VAT rate is 23%, which is well above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

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