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12-February-2013

English

Public comments received on the revised discussion draft on the definition of “permanent establishment” (Article 5) of the OECD Model Tax Convention

On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment a revised discussion draft on the definition of “permanent establishment” (Article 5) of the OECD Model Tax Convention. The OECD has now published the comments received on this revised discussion draft.

12-February-2013

English

Public comments received on the revised proposals concerning the meaning of “beneficial owner” in Articles 10, 11 and 12 of the OECD Model Tax Convention

On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment revised proposals concerning the meaning of “beneficial owner” in Articles 10, 11 and 12 of the OECD Model Tax Convention. The OECD has now published the comments received on this revised discussion draft.

11-February-2013

English

OECD releases system to reduce compliance cost and facilitate cross-border investment

The amount of cross border portfolio investment exceeds 35 trillion USD. To encourage growth and cross-border investment more than 3000 tax treaties around the world based on the OECD Model reduce source taxation on a reciprocal basis.

5-December-2012

English

Guatemala: commits to international exchange of tax information

Guatemala has signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters allowing it to be removed from the list of countries that have not yet substantially implemented the internationally agreed tax standard.

Also Available

29-November-2012

English

Forum on Tax Administration's Offshore Compliance Network meets in Tokyo

News items following the meeting of the Forum on Tax Administration's Offshore Compliance Network in Tokyo

23-November-2012

English

OECD meets with business commentators on the discussion drafts on Intangibles, Safe Harbours and Timing Issues

On 12-14 November 2012, transfer pricing experts from governments met with private sector representatives to discuss the transfer pricing discussion drafts released on 6 June 2012. The agenda for the meeting, presentation material submitted by private sector participants, and a list of participants have now been published.

13-November-2012

English

Latin America: Tax revenues are rising, but still low and varied among countries

Tax revenues in Latin American countries are lower as a proportion of their national incomes than in most OECD countries, but are rising slowly. Revenue Statistics in Latin America shows that the average tax revenue to GDP ratio in the 15 Latin American countries covered by the report increased from 19% in 2009 to 19.4% in 2010, after falling from a high point of 19.7% in 2008.

12-November-2012

English

Conclusions of the First OECD Global Forum on VAT

The OECD is currently developing International VAT/GST Guidelines to address issues of double taxation and unintended double non-taxation, and this work provides a unique basis for the creation of the future international standard for applying VAT to cross-border trade. This was the conclusion of delegates who participated in the inaugural meeting of the OECD Global Forum on VAT, in Paris on 7-8 November.

Related Documents

9-November-2012

English

First Meeting of the OECD Global Forum on Value Added Tax (VAT)

Secretary-General Angel Gurría provided closing remarks at the first meeting of the OECD Global Forum on Value Added Tax (VAT) held in Paris. The meeting focused on designing efficient and equitable VAT systems and analyzing their impacts on international trade.

6-November-2012

English

Improving the tax system in Indonesia

Indonesia has come a long way in improving its tax system over the last decade, both in terms of revenues raised and administrative efficiency. Nonetheless, the tax take is still low, given the need for more spending on infrastructure and social protection.

Related Documents
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