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  • 17-May-2013

    English

    Tax administration: OECD publishes new comparative information on OECD and other advanced and emerging economies

    This fifth edition describes institutional setups, organisational arrangements and reforms, aspects of strategic management and human resource management, resources for tax administration, important areas of operational performance, the use of technology, and elements of the legislative and administrative framework for tax administration across the 52 economies covered by the series.

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  • 30-April-2013

    English

    OECD’s Global Forum on Transfer Pricing releases a Draft Handbook on Transfer Pricing Risk Assessment

    The Steering Committee of the OECD Global Forum on Transfer Pricing publishes a Draft Handbook on Transfer Pricing Risk Assessment. This Handbook is intended to provide practical guidance to tax administrations in both OECD and non-OECD economies regarding the process of conducting transfer pricing risk assessments. Interested parties are invited to provide comments by 13 September 2013.

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  • 23-April-2013

    English

    Making the tax system less distortive in Switzerland

    The tax burden in Switzerland is low in international comparison, largely reflecting the substantial non-tax compulsory contributions towards the health and pension systems which are managed by private institutions. Taxation of personal income and labour earnings is relatively high, whereas the taxation of consumption is low.

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  • 19-April-2013

    English

    OECD reports new developments in tax information exchange

    OECD Secretary-General Angel Gurria has presented a report to G20 Finance Ministers and Central Bank Governors that highlights measures to ensure that all taxpayers pay their fair share.

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  • 15-April-2013

    English

    Tax evasion: Substantial progress but countries must keep up their efforts

    All of the world’s financial centres, under the impetus of the G20, and adopting the standards developed by the OECD, made a commitment in 2009 to putting an end to tax-motivated bank secrecy. Most of the countries have kept their word but major progress must still be made, said OECD Secretary-General.

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  • 11-April-2013

    English

    Global Forum on tax transparency shifts focus to effectiveness of information exchange

    The Global Forum on Transparency and Exchange of Information for Tax Purposes (referred to as "the Global Forum"), has released its peer review reports for Belize, Finland, Iceland, Nauru, Poland, Portugal, Sweden and Turkey.

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  • 8-April-2013

    English

    What the BEPS are we talking about?

    “Recently more and more enterprises organised abroad by American firms have arranged their corporate structures aided by artificial arrangements between parent and subsidiary regarding intercompany pricing, the transfer of patent licensing rights, the shifting of management fees, and similar practices[...] in order to reduce sharply or eliminate completely their tax liabilities both at home and abroad.”

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  • 5-April-2013

    English

    Costa Rica strengthens tax transparency

    Rica has deposited its instrument of ratification of the Convention on Mutual Administrative Assistance in Tax Matters, the most comprehensive multilateral agreement available for tax-cooperation and exchange of information.

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  • 24-March-2013

    English

    Fiscal and Taxation Reforms for a More Inclusive Growth in China

    The fiscal and taxation reforms will be more than ever necessary in China to ensure that growth becomes more inclusive. So far, China has had a major success in reducing the poverty. But additional tax reforms will be needed to reduce further inequality in disposable income and across regions, as well as to help reduce the rural-urban divide.

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  • 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.

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