This paper analyses the tax treatment of different employment forms for a set of eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The analysis includes labour income taxes, capital income taxes, social contributions, and non-tax compulsory payments.
The fifth meeting of the OECD will take place in Melbourne, Australia in March 2019 and is expected to include representatives from over 100 countries across the globe together with officials from international organisations.
The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today seven peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR).
The OECD welcomes France's new programme on co-operative compliance, announced today. Co-operative compliance is an initiative for promoting better tax compliance developed by the OECD Forum on Tax Administration.
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS and its Task Force on the Digital Economy, the OECD will hold a public consultation event on the tax challenges of digitalisation on 13-14 March 2019.
Today, the OECD and the United Arab Emirates signed a renewal of the Memorandum of Understanding agreeing to extend their collaboration in providing regional seminars on international taxation For a further three year, to 2021.
On 13 February 2019, interested parties were invited to provide comments on key issues identified in a public consultation document on possible solutions to the tax challenges arising from the digitalisation of the economy. The OECD is grateful to the commentators for their input and now publishes the public comments received.
On 5 March, Morocco and Cameroon launched a new TIWB South-South bilateral programme in Yaoundé. The programme, a first between two Francophone African countries, will see Moroccan tax audit experts providing support to Cameroon.
The Inclusive Framework on BEPS welcomes Morocco bringing to 129 the total number of countries and jurisdictions participating on an equal footing in the Project.
Today, Finland deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (multilateral convention or MLI) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Finland, the MLI will enter into force on 1 June 2019.